§ 26-57-245 - Unstamped products or products with unpaid taxes -- Purchase, sale, receipt, etc., a criminal offense. - Arkansas Statutes

26-57-245. Unstamped products or products with unpaid taxes -- Purchase, sale, receipt, etc., a criminal offense.

Except as otherwise authorized by this subchapter, any person who 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 which do not have affixed thereon the stamps required by this subchapter, or any other tobacco products upon which the taxes imposed by this subchapter have not been paid, 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).