Arkansas Code
Subchapter 2 - Particular Practices Prohibited
§ 3-3-206. Sale or delivery to retailer without valid license tax receipt

(a) Any manufacturer or jobber who shall sell or deliver intoxicating liquor within the state to a retailer who does not possess a valid license tax receipt, as provided for in this act, shall be guilty of a misdemeanor.
(b)
(1) For the first offense, he or she shall be guilty of a Class B misdemeanor.
(2) Any person found guilty a second time shall be guilty of a Class A misdemeanor.