§ 26-55-248 - Sale of fuels purchased from other than duly licensed distributor -- Penalties. - Arkansas Statutes

26-55-248. Sale of fuels purchased from other than duly licensed distributor -- Penalties.

A person who sells motor fuel purchased by him or her from any person other than a duly licensed distributor upon which the tax imposed by this subchapter has not been paid, upon conviction is guilty of an unclassified misdemeanor and shall be punished by a fine of not less than one thousand dollars ($1,000) nor more than ten thousand dollars ($10,000) or imprisonment for a term of not less than thirty (30) days and not more than one (1) year, or both fine and imprisonment.