Possession or sale of products with unpaid taxes -- Supplemental fines.
(a) Any person who places in his or her stock or who has in his or
her possession or on his or her premises, or who sells or offers for sale,
any tobacco products on which the tax prescribed by law has not been paid
in addition to the other fines and forfeitures may be subject to a fine of:
(1) Twenty-five dollars ($25.00) for each package of cigarettes, little cigars, and cigarillos up to twenty (20) packages and fifty dollars ($50.00) for each package in excess of twenty (20) packages, so held, sold, or offered for sale; and
(2) Fifty dollars ($50.00) for each box of cigars and twenty-five dollars ($25.00) for each unit of other tobacco products so held, sold, or offered for sale.
(b) The penalty shall be held to be in the nature of a civil penalty and may be collected by civil action and may be levied by the Arkansas Tobacco Control Board or any circuit court of this state.
(c) A fine assessed under this section shall be deposited into the tobacco control fund established under § 26-57-247(p) .