Retailers and vendors -- Restrictions -- Violations.
(a) Retailers and vendors shall conduct their businesses subject to the following
(1) Retailers and vendors not possess, place in their stock, have on their
premises, sell, or otherwise dispose of any cigarettes to which stamps
denoting the tax due thereon have not been affixed;
(2) Retailers and vendors require that properly cancelled stamps are affixed
to all cigarettes purchased or otherwise received or accepted by them
before they purchase or otherwise become the owner or possessor of the
(3) Retailers and vendors require from the wholesaler at the time of each
purchase or receipt of cigarettes an invoice showing the quantity, kind,
and price of the cigarettes and the stamps required to show that the tax
has been paid, and date of sale or delivery;
(A) The retailer shall keep records showing the description and date of the
receipt of each lot of tobacco products, vapor products, alternative nicotine
products, or e-liquid products, from whom purchased, and when received
on the premises, or any other requirements prescribed by the Director
of the Department of Finance and Administration.
(B) The records required under subdivision (a)(4)(A) of this section are subject
to inspection by the Department of Finance and Administration and Arkansas
(5) The Director of the Department of Finance and Administration may require
retailer reports covering receipts and sales of tobacco products monthly
or for any other period; and
(6) The retailer shall permit the department and Arkansas Tobacco Control
or any peace officer acting under their direction to inspect the retailer's
stock of merchandise and premises, including any room or building used
in connection with the retailer's business.
(b) Upon a retailer's failure to comply with any part of this section,
the Director of Arkansas Tobacco Control may revoke the retailer's permit.
A retailer or vendor who fails or refuses to retain in his or her files
invoices of tobacco products, vapor products, alternative nicotine products,
or e-liquid products, and stamps, or who fails or refuses to furnish the
statements and information or make the reports concerning receipts and
sales of tobacco products, vapor products, alternative nicotine products,
or e-liquid products, as required by this subchapter or prescribed by
the Director of the Department of Finance and Administration, or who violates
any of the requirements of this section, is guilty of a violation.