Arkansas Code Title 3. Alcoholic Beverages § 3-5-212. Municipality permits--Retailers

(b) The permits to retailers shall not be granted or issued by any city clerk or recorder or any county clerk until the retailer shall exhibit the state permit granted or issued to him or her by the Director of the Alcoholic Beverage Control Division or the director's agent.

(c) The state permit shall be prima facie evidence of the retailer's right to apply for and purchase a city or county permit, and it shall be unlawful for any city clerk, recorder, or county clerk to refuse to issue the permit upon proper application by the retailer.

(d) Whenever it shall appear to the city clerk or recorder or to the county clerk that a retail dealer has secured a permit for fifteen dollars ($15.00) when a larger amount should have been paid therefor, he or she require  2 the payment of the difference or cancel the permit.

(e) The tax shall be due and payable at each place where the retail dealer carries on business.

(f) The city clerk or county clerk charged with the duty of collecting the license fees shall notify the director of the identity of retailers failing to comply with the provisions of this section. The director shall then notify wholesale dealers to discontinue sales to delinquent retailers. When the license fee is paid, the appropriate clerk shall notify the director that the retailer has paid the fee. The director shall notify wholesalers to resume sales to the retailers.

(g) Any wholesaler who continues to sell to a retailer after notification from the director to discontinue sales shall be subject upon conviction to a fine of not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000).