§ 26-57-231 - Failure to allow inspection unlawful.
26-57-231. Failure to allow inspection unlawful.
Any person required to pay taxes under the provisions of this subchapter who fails or refuses to permit the Department of Finance and Administration or the Arkansas Tobacco Control Board to examine or inspect the person's taxable stock of tobacco products, invoice books, papers, and memoranda considered necessary to secure information directly relating to the enforcement of this subchapter is guilty of a:
(1) Violation for the first and second offense; and
(2) Class C misdemeanor for each additional offense.