§ 26-57-230 - Common carriers.
26-57-230. Common carriers.
(a) Common carriers transporting tobacco products may be required by the Director of the Department of Finance and Administration or the Arkansas Tobacco Control Board to give a statement of all consignments of tobacco products showing date, point of origin, point of delivery, and to whom delivered.
(b) All common carriers shall permit their records relating to shipment or receipt of tobacco products to be examined by the Department of Finance and Administration or the board.
(c) Any person who fails or refuses to give to the department or the board the statement, reports, or invoices required by this section or who refuses to permit the department or the board to examine the person's records is guilty of a Class C misdemeanor.