A person who violates any of the sections of this subchapter:
(1) For which a specific penalty is not provided upon conviction is guilty of a criminal violation; and
(2) Is subject to administrative civil penalties under this subchapter.
Structure Arkansas Code
Chapter 57 - State Privilege Taxes
Subchapter 2 - Arkansas Tobacco Products Tax Act of 1977
§ 26-57-205. Enforcement of subchapter
§ 26-57-207. Privilege to do business
§ 26-57-208. Levy of tax — Rates of tax
§ 26-57-216. Permits — Number and location — Background check required
§ 26-57-221. Permits — Not transferable
§ 26-57-222. Permits — Duplicates
§ 26-57-231. Failure to allow inspection unlawful
§ 26-57-233. Salesperson — Restrictions — Violations
§ 26-57-238. Cigarette stamps — Refund on unsold, returned cigarettes
§ 26-57-239. Consumer to require stamps affixed in proper manner
§ 26-57-240. Counterfeiting of stamps unlawful — Penalty
§ 26-57-241. Reuse of containers unlawful — Penalty
§ 26-57-246. Possession of improperly handled products as prima facie evidence
§ 26-57-252. No bond for costs required
§ 26-57-267. Preemption for vapor products, alternative nicotine products, and e-liquid products