Wholesalers -- Restrictions -- Criminal violations.
(a) A wholesaler shall conduct the wholesaler's business subject to the
(1) The wholesaler shall secure a permit from the Arkansas Tobacco Control Board;
(2) Except as otherwise provided herein, the wholesaler may sell tobacco products,
vapor products, alternative nicotine products, or e-liquid products only
to persons properly licensed under this subchapter;
(3) The wholesaler before selling, delivering, or otherwise disposing of cigarettes
to retailers in this state shall affix stamps of the proper denominations
to show that the tax has been paid. The stamp shall be affixed in the
manner prescribed by the Director of the Department of Finance and Administration; and
(A) The wholesaler with each sale of cigarettes shall supply the retailer
with an invoice showing the quantity, kind, and price of cigarettes sold,
and shall supply the stamps required to show that the tax has been paid.
(B) The wholesaler shall retain a copy of this information in the wholesaler's
files for three (3) years subject to the inspection by the Department
of Finance and Administration and the Arkansas Tobacco Control Board.
Any wholesaler who fails or refuses to affix or cancel the stamps or who
fails or refuses to keep the records or who fails or refuses to furnish
the statements and information or make the reports as required by this
subchapter or as prescribed by the Director of the Department of Finance
and Administration and the Director of Arkansas Tobacco Control, or who
violates any of the requirements of
is guilty of a violation for the first offense and a Class C misdemeanor
for each additional offense.