Arkansas Code Title 26. Taxation § 26-57-1211. Vending devices without decal affixed--Seizure and forfeiture

(a) When any vending device as defined in § 26-57-1203 is placed on location for retail sales to the members of the general public in the State of Arkansas, or, after having been placed on location in this state, the vending device is left on location without the required vending device decal affixed thereon as may otherwise be provided for by the laws of this state, the vending device, including all cash in the receptacle thereof, if any, shall be considered forfeited to the State of Arkansas because of the absence of the required vending device decal from the vending device.

(b) The vending device may be seized and sealed on site at its location by the Secretary of the Department of Finance and Administration or his or her authorized agent, and the vending device shall not be removed from the location by any person until the vending device is released from seizure by the secretary or his or her authorized agent.

(c) The vending device may be seized by any authorized agent of the secretary, or by any sheriff or other law enforcement officer of this state acting upon the request and at the direction of the secretary.