Arkansas Code
Subchapter 3 - Penalties and Administrative Sanctions
§ 27-14-309. Failure to pay taxes on or assess personal property as ground for revocation

(a) Upon sufficient proof or information that any motor vehicle has been licensed and registered in this state without the tax due on all the personal property of the applicant having been paid or without having been listed for assessment or assessed, the Secretary of the Department of Finance and Administration is authorized to revoke the license and registration of the motor vehicle.
(b) The provisions of this section shall not apply to dealer's license and registration.