(a) Where the Secretary of the Department of Finance and Administration finds upon investigation that the state has lost tax on account of the evasion of any provision of law, he or she may bring suit in his or her own name in the proper court for the recovery of such taxes.
(b) Action shall lie against the person evading the tax and against any person who aided, abetted, or assisted in such evasion.
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