Upon conviction, a person is guilty of a Class D felony if the person:
(1) Falsely and fraudulently makes, forges, or counterfeits any stamps prescribed for use in the administration of this subchapter;
(2) Knowingly has in his or her possession any false, altered, forged, previously used, or counterfeit stamps prescribed for use in the administration of this subchapter; or
(3) Knowingly utters, publishes, passes, or tenders as true any false, altered, forged, previously used, or counterfeit stamps prescribed for use in the administration of 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