(a) The purpose of this subchapter is to legalize the manufacture and sale within this state of beer and light wine of an alcoholic content not in excess of five percent (5%) by weight and to so regulate the business of manufacturing and selling such liquors as to prevent the illicit manufacture and consumption of liquors having an alcoholic content in excess of five percent (5%) by weight, the manufacture and sale of which it is not the purpose of this subchapter to legalize.(b) It is further the purpose of this subchapter to impose certain licenses, fees, and taxes on, and to regulate, such businesses.Acts 1933 (1st Ex. Sess.), No. 7, §§ 1, 10; Pope's Dig., §§ 14192, 14202; A.S.A. 1947, §§ 48-501, 48-501n.
Arkansas Legal Code