Arkansas Code Title 26. Taxation § 26-57-230. Common carriers

(a) Upon written request by the Secretary of the Department of Finance and Administration or the Director of Arkansas Tobacco Control, common carriers transporting tobacco products, vapor products, alternative nicotine products, or e-liquid products shall give a statement of all consignments of tobacco products, vapor products, alternative nicotine products, or e-liquid products showing date, point of origin, point of delivery, and to whom delivered for a period going back three (3) years.

(b) All common carriers shall allow their records relating to shipment or receipt of tobacco products, vapor products, alternative nicotine products, or e-liquid products to be examined by the secretary, the director, or their agents.

(c) A person who fails or refuses to give the statement, records, or invoices required by this section or who refuses to allow the secretary or the director to examine the person's records upon conviction is guilty of a Class C misdemeanor.