Arkansas Code
Subchapter 2 - Particular Practices Prohibited
§ 3-3-216. Possession or sale of untaxed intoxicating liquor — Definition

(a) As used in this section, “intoxicating liquor” means any beverage containing more than five-tenths percent (0.5%) of alcohol by weight.
(b) It is unlawful for a person to buy, bargain, sell, loan, own, have in possession, or knowingly transport in this state an intoxicating liquor upon which the Arkansas excise tax prescribed by law has not been paid.
(c)
(1) Except as provided in subdivision (c)(2) of this section, a violation of this section is a Class B misdemeanor.
(2) A violation of this section is a Class A misdemeanor if a person transports intoxicating liquor into this state from another state without the Arkansas excise tax having been paid on the intoxicating liquor and the person was transporting the intoxicating liquor for the purpose of resale in this state.

(d)
(1) In addition to the applicable criminal penalties under subsection (c) of this section, a person who violates this section is subject to a civil penalty equal to the amount of all excise tax levied on the intoxicating liquor at the rates imposed on alcoholic beverages under § 3-7-101 et seq.
(2) The Department of Finance and Administration shall assess and administer the civil penalty set forth in this subsection under the Arkansas Tax Procedure Act, § 26-18-101 et seq., and shall promulgate any rules necessary for the proper administration and enforcement of the civil penalty.

Structure Arkansas Code