(a) Retail and wholesale dealers in light wines or beer, brewers, manufacturers, and distributors shall keep such records and make such reports with respect to the receipt of and the handling of such liquors as the Director of the Alcoholic Beverage Control Division may by regulation prescribe.
(b) The director shall cause a record to be kept of the names and places of business of persons engaged in the brewing or manufacturing and in the sale of beer.
(c) He or she shall also cause a record to be kept of all beer brewed or manufactured and sold, and the amount thereof of each brewer or manufacturer, or sold by every dealer other than a brewer or manufacturer and a record of all forfeitures collected and all expenses incurred in the collection thereof.
Structure Arkansas Code
Chapter 5 - Beer and Wine — Manufacture, Sale, and Transportation Generally
Subchapter 2 - Beer and Light Wine
§ 3-5-204. Manufacture, sale, etc., a privilege
§ 3-5-205. Privilege tax — Levy and collection — Exception — Definition
§ 3-5-206. Issuance of state permit
§ 3-5-207. Scope of state permit
§ 3-5-208. Duration of state permits
§ 3-5-209. Transfer of permit — Dancing privileges — Inspection fee
§ 3-5-210. Sale or manufacture without state permit unlawful
§ 3-5-211. Local permit required
§ 3-5-212. County and municipal retailers' permits
§ 3-5-213. Cities and towns — Regulation of retailers
§ 3-5-214. Oath by applicant for permit — Prohibited interests
§ 3-5-215. Qualifications of retail permittees
§ 3-5-216. Warehousing of beer and light wines
§ 3-5-217. Transportation of products
§ 3-5-218. Duplicate bills of lading
§ 3-5-219. Records and reports
§ 3-5-220. Sale in original, labeled containers
§ 3-5-221. Miscellaneous prohibited practices — Penalties
§ 3-5-222. Nudity on premises prohibited — Penalty — Rules
§ 3-5-223. Actions to recover taxes
§ 3-5-224. Disposition of funds
§ 3-5-225. Additional administrative personnel
§ 3-5-226. On-premises sales by brewery
§ 3-5-227. Registration of beer kegs for off-premises consumption