(a) Within fifteen (15) days following the end of the month in which cigarettes were acquired, sold, possessed, transferred, or transported, a person that acquires, purchases, sells, possesses, transfers, transports, or causes to be transported in or into the state cigarettes of a manufacturer or brand family that are not on the directory of cigarettes approved for stamping and sale maintained by the Attorney General under § 26-57-1303 shall:

(1) File a report on the form prescribed by the Attorney General; and

(2) Certify to the state that the report is complete and accurate.

(b) The report required under subsection (a) of this section shall contain the following information:

(1)

(A) The total number of cigarettes.

(B) The following information shall be identified by name and number of cigarettes:

(i) The manufacturer of the cigarettes;

(ii) The brand family of the cigarettes;

(iii) In the case of a sale or transfer, the name and address of the recipient of the cigarettes;

(iv) In the case of an acquisition or purchase, the name and address of the seller or sender of the cigarettes; and

(v) Each state directory on which the manufacturer and brand family of the cigarettes are listed and each state for which the person is authorized to affix stamps;

(2) (A) (i) In the case of acquisition, purchase, or possession, the details of the person's subsequent sale or transfer of the cigarettes.

(ii) The following details shall be identified by name and number of cigarettes:

(a) The brand family of the cigarettes;

(b) The date of the sale or transfer;

(c) The name and address of the recipient;

(d) The number of stamps of each state other than Arkansas that the person affixed to the package containing the cigarettes;

(e) The total number of cigarettes contained in the package to which the person affixed a stamp from each state other than Arkansas;

(f) The manufacturer and brand family of the package to which the person affixed a stamp from any state other than Arkansas; and

(g) Within fifteen (15) days following the end of the month in which the sale or transfer was made, a certification that the person reported each sale or transfer to the taxing authority of each state other than Arkansas, including a copy of the reports attached to the certification.

(B) If the subsequent sale or transfer of the cigarettes is from Arkansas into another state in a package not bearing a stamp of the other state, the report described in this section shall also contain the information required under § 26-57-1405(b)(3); and

(3) Any further information that the Attorney General may require to assist the state in enforcing this subchapter, the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq., §§ 26-57-260 and 26-57-261, and §§ 26-57-1301 -- 26-57-1308.

(c) Reports required under this section are in addition to other reports required under this subchapter, the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq., and §§ 26-57-261, 26-57-1303, and 26-57-1305.

(d) The Attorney General may share the information reported under this section with the taxing authority or law enforcement agency of Arkansas or another state or with any other entity permitted by the Attorney General to aggregate the data.