Arkansas Code Title 26. Taxation § 26-76-204. Foreign persons--Trading, peddling

(a)(1) It shall be unlawful for any foreign person or corporation to swap, trade, or traffic in horses or mules in this state, or to peddle organs, stove ranges, or pianos, or vehicles without first paying a license of one hundred dollars ($100) in each county in which they do business.

(2) This section shall not apply to any horse or mule trader, except those who travel through the country carrying their camping outfits and who camp on the public domain.

(c)(1) It shall be the duty of the sheriff of the county or the constable of any township to collect the license for his or her county. When collected, it shall be turned over to the county treasurer, the sheriff or constable shall take duplicate receipts for it, with one (1) to be given to the county clerk and one (1) retained as a voucher for his or her respective settlement with the court.

(2) Upon conviction, a sheriff or constable who knowingly fails to perform any of the duties prescribed in this subsection is guilty of a violation and shall be punished by a fine not exceeding two hundred dollars ($200).