(a) Except as otherwise authorized by this subchapter, a person who knowingly purchases, sells, offers for sale, receives, possesses, or transports upon his or her person, on his or her premises, or in his or her vehicle any cigarettes that do not have affixed the stamps required by this subchapter or any tobacco products upon which the taxes imposed by this subchapter have not been paid upon conviction is guilty of a criminal offense that is a: (1) Class C felony if the tax value of the total amount of tobacco products is equal to or exceeds one hundred dollars ($100); or(2) Class A misdemeanor if the tax value of the total amount of tobacco products is less than one hundred dollars ($100).(b)(1) A violation under subsection (a) of this section is a deceptive or unconscionable trade practice under §§ 4-88-101 - 4-88-115 and may be enforced by the Attorney General.(2) Each purchase, sale, or offer to sell unstamped cigarettes or untaxed tobacco products in violation of subsection (a) of this section constitutes a separate violation.Amended by Act 2019, No. 1071,§ 21, eff. 7/24/2019.Amended by Act 2013, No. 1273,§ 25, eff. 8/16/2013.Acts 1977, No. 546, § 23; 1979, No. bsection (a) of this section constitutes a separate violation.Amended by Act 2019, No. 1071,§ 21, eff. 7/24/2019.Amended by Act 2013, No. 1273,§ 25, eff. 8/16/2013.Acts 1977, No. 546, § 23; 1979, No. 911, § 12; A.S.A. 1947, § 84-4523; Acts 2009, No. 655, § 75; 2011, No. 836, § 9. (a) Except as otherwise authorized by this subchapter, a person who knowingly purchases, sells, offers for sale, receives, possesses, or transports upon his or her person, on his or her premises, or in his or her vehicle any cigarettes that do not have affixed the stamps required by this subchapter or any tobacco products upon which the taxes imposed by this subchapter have not been paid upon conviction is guilty of a criminal offense that is a: (1) Class C felony if the tax value of the total amount of tobacco products is equal to or exceeds one hundred dollars ($100); or(2) Class A misdemeanor if the tax value of the total amount of tobacco products is less than one hundred dollars ($100).(b)(1) A violation under subsection (a) of this section is a deceptive or unconscionable trade practice under §§ 4-88-101 - 4-88-115 and may be enforced by the Attorney General.(2) Each purchase, sale, or offer to sell unstamped cigarettes or untaxed tobacco products in violation of subsection (a) of this section constitutes a separate violation.Amended by Act 2019, No. 1071,§ 21, eff. 7/24/2019.Amended by Act 2013, No. 1273,§ 25, eff. 8/16/2013.Acts 1977, No. 546, § 23; 1979, No. bsection (a) of this section constitutes a separate violation.Amended by Act 2019, No. 1071,§ 21, eff. 7/24/2019.Amended by Act 2013, No. 1273,§ 25, eff. 8/16/2013.Acts 1977, No. 546, § 23; 1979, No. 911, § 12; A.S.A. 1947, § 84-4523; Acts 2009, No. 655, § 75; 2011, No. 836, § 9.
Arkansas Legal Code