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Current as of March 28, 2024 | Updated by FindLaw Staff
(a)(1) A manufacturer that fails to file a complete and accurate report required under this subchapter may cure the failure within thirty (30) days.
(2) If a manufacturer fails to fully cure a failure during the thirty-day period, the manufacturer and the manufacturer's brand families shall be removed from the directory of cigarettes approved for stamping and sale maintained by the Attorney General under § 26-57-1303.
(b)(1) A person that is not a stamp deputy or manufacturer that fails to file a complete and accurate report under this subchapter may cure the failure within thirty (30) days.
(2) If a person that is not a stamp deputy or manufacturer fails to fully cure a failure during the thirty-day period, the person is subject to a civil penalty of up to one thousand dollars ($1,000) per violation and is ineligible to hold any license, appointment, or commission of the state regarding cigarette sales for:
(A) Ninety (90) days for the first failure;
(B) One hundred eighty (180) days for the second failure; and
(C) One (1) year for the third and subsequent failures.
Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-57-1408. Violations - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-57-1408/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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