Failure to allow inspection unlawful.
A person required to pay taxes or obtain a permit under this subchapter
who fails or refuses to permit the Department of Finance and Administration
or Arkansas Tobacco Control to examine or inspect the person's stock
of tobacco products, vapor products, alternative nicotine products, e-liquid
products, invoice books, papers, and memoranda considered necessary to
secure information directly relating to the enforcement of this subchapter
is guilty of a Class A misdemeanor.