LegalFix

§ 26-57-245. Unstamped products or products with unpaid taxes -- Criminal offense -- Deceptive trade practice

AR Code § 26-57-245 (2018) (N/A)
Copy with citation
Copy as parenthetical citation

(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 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).

(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 cigarettes or other tobacco products in violation of subsection (a) of this section constitutes a separate violation.

LegalFix

Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.

LegalFix provides its members with easy access to affordable legal services through a network of independent law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.

The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our network law firms.

You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your network law firm.

The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.

Use of this website, the purchase of legal plans, and access to the LegalFix networks of law firms are subject to the LegalFix Terms of Service and Privacy Policy.

We have updated our Terms of Service, Privacy Policy, and Disclosures. By continuing to browse this site, you agree to our Terms of Service, Privacy Policy, and Disclosures.
§ 26-57-245. Unstamped products or products with unpaid taxes -- Criminal offense -- Deceptive trade practice