Arkansas Code Title 26. Taxation § 26-57-226. Penalties

(a) A person within the jurisdiction of this state who is not permitted to sell, deliver, or cause to be delivered tobacco products, vapor products, alternative nicotine products, or e-liquid products to retailers or consumers and who sells, takes orders from, delivers, or causes to be delivered immediately or in the future any tobacco products, vapor products, alternative nicotine products, or e-liquid products to retailers or consumers, is guilty of a Class A misdemeanor.

(b) A person engaged in buying, selling, or otherwise doing business in tobacco products, vapor products, alternative nicotine products, or e-liquid products in this state without first obtaining the proper permit upon conviction is guilty of a Class A misdemeanor.