Ark. Code Ann. § 26-57-248 (2020)
Possession or sale of products with unpaid taxes — Supplemental penalties
History. Acts 1977, No. 546, § 27; 1985, No. 684, § 2; 1985, No. 824, § 2; A.S.A. 1947, § 84-4527; Acts 2009, No. 785, § 23; 2013, No. 1273, § 26; 2019, No. 1071, § 23.
Amendments. The 2009 amendment deleted “Liquidated damages” from the section heading; made a minor stylistic change in (a); and in (b), substituted “a civil penalty” for “liquidated damages” and added “and may be levied by the Arkansas Tobacco Control Board or any circuit court of this state.”
The 2013 amendment added (c).
The 2019 amendment substituted “penalties” for “fines” in the section heading; substituted “penalty” for “fine” in the introductory language of (a) and in (c); substituted “tobacco products other than cigarettes” for “other tobacco product so” in (a)(2); inserted “or administrative” in (b); inserted “of Arkansas Tobacco Control” in (c); and made a stylistic change.