§ 26-34-109 - Common carriers not to carry goods on which tax not paid.
26-34-109. Common carriers not to carry goods on which tax not paid.
(a) (1) It shall be unlawful for any railroad company, bus line company, truck line company, motor vehicle carrier, or any other common carrier, whether person, firm, or corporation, or the agent or receiver thereof, to knowingly transport, or permit to be transported, within the State of Arkansas any goods, wares, merchandise, or articles whatsoever upon the sale or possession for sale of which a tax is imposed by law when the tax has not been paid upon the goods, wares, merchandise, or articles. And it shall be unlawful for any carrier to sell, offer for sale, or deliver to any person, or permit the sale or delivery of any goods, wares, merchandise, or articles upon which the tax has not been paid as required by law.
(2) Each sale, offer for sale, or delivery shall constitute a separate offense.
(b) For each violation of this section, a fine of twenty-five dollars ($25.00) shall be imposed, and the person, firm, corporation, or the agent or receiver thereof, violating any of the provisions of this section shall also be liable for the amount of tax due.
(c) All fines collected for the violation of any of the provisions of this section shall be paid into the State Treasury.
(d) All taxes due under this section may be recovered by a civil action brought at the instance of the Attorney General in the name of the Director of the Department of Finance and Administration of the State of Arkansas.
(e) This section is not to be construed to repeal any law, but it shall be cumulative to all present laws affecting the subject matter contained in this section.