Arkansas Code Title 26. Taxation § 26-76-106. Exhibition and business taxes

(a)(1) It shall be the duty of the sheriff or any constable of the county to ask, demand, and receive from persons who may attempt in any county to make and exhibit any of the objects or performances, upon which a specified tax is levied, the tax for an exhibition.

(2) Upon demand, if a person shall neglect or refuse to pay the tax, he or she shall be deemed a disturber of the public peace, and it shall be the duty of the officers making the demand to command him or her to immediately desist, and to compel obedience to such command, such officer may call to his or her aid any number of citizens.

(b)(1) It shall be the duty of the county collector to call upon any person he or she may know, or have reason to believe, to be pursuing within his or her county any business upon which, by the provisions of this act a specific tax is levied, without having a license therefor, as required by law, to produce a license.

(2) If the person fails or refuses to produce to the county collector a license, then it shall be the duty of the county collector to immediately give information against the person to some justice of the peace of the county. However, if the circuit court is in session, then it shall be the duty of the county collector to give the information to the grand jury of the county.