Arkansas Code Title 26. Taxation § 26-57-249. Destruction of products upon conviction--Procedure

(a) Upon a criminal conviction of a person charged with a violation of a tobacco product, vapor product, alternative nicotine product, or e-liquid product law or rule where the investigation resulted in the seizure of tobacco products, vapor products, alternative nicotine products, or e-liquid products, the court shall issue an order to destroy the tobacco products, vapor products, alternative nicotine products, or e-liquid products confiscated by Arkansas Tobacco Control or by any state, county, or municipal officer in this state.

(b) Upon an administrative finding of guilty of any person charged with a violation of a state tobacco product, vapor product, alternative nicotine product, e-liquid product, or hemp-derived product law or rule in a proceeding before the Arkansas Tobacco Control Board where the investigation resulted in the seizure of tobacco products, vapor products, alternative nicotine products, e-liquid products, or hemp-derived products, the board shall issue an order to destroy the tobacco products, vapor products, alternative nicotine products, e-liquid products, or hemp-derived products confiscated by Arkansas Tobacco Control or by any state, county, or municipal officer in this state.

(c) Every court of record in this state shall notify the Director of Arkansas Tobacco Control of the disposition made of each case in the court as to whether the defendant was convicted or acquitted.

(d) Upon application of the director, the board or the court issuing a destruction order may instead release the tobacco products, vapor products, alternative nicotine products, or e-liquid products to the use and benefit of Arkansas Tobacco Control for suitable law enforcement or training purposes.