(a) Failure of any wholesaler or retailer to obtain spirituous liquors from sources approved by the state for sale or to pay all taxes due on such liquors shall result in revocation of any alcoholic beverage permit held by the licensee.
(b) Further, such action shall be deemed to constitute fraud and shall be punishable as such.
Structure Arkansas Code
Subchapter 1 - General Provisions
§ 3-7-103. Penalty — Revocation
§ 3-7-105. Malt liquor tax — Reporting and payments
§ 3-7-107. Enforcement of rules
§ 3-7-108. Disposition of funds
§ 3-7-110. Wrongful tax collections
§ 3-7-112. Methods of identifying imported liquors
§ 3-7-113. Distillers and wholesalers — Records
§ 3-7-114. Wholesalers and retailers — Obtaining liquor illegally — Nonpayment of taxes
§ 3-7-116. Tax rebate for qualified manufacturers — Definitions