reglab/housing_qa huggingface dataset:
AR Code § 3-7-303 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 7 - Excise Taxes|Subchapter 3 - Payment by Wholesalers and Importers|§ 3-7-303. Records — Penalties

 (a) Each wholesale distributor and importer of spirituous liquors required to file a return shall keep such complete and accurate books, papers, invoices, and other records as may be necessary to substantiate the accuracy of his or her report and the amount of excise tax due and shall retain the records for not less than three (3) years, subject to the use and inspection of the Secretary of the Department of Finance and Administration or his or her agents.  (b) Any person required by this subchapter to retain books, papers, invoices, and other records who fails to produce them upon demand by the secretary or his or her agent or agents of the Alcoholic Beverage Control Division or its successor agency, unless the failure to produce is due to providential or other causes beyond his or her control, shall be guilty of a Class A misdemeanor.
AR Code § 3-7-304 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 7 - Excise Taxes|Subchapter 3 - Payment by Wholesalers and Importers|§ 3-7-304. Delinquent tax penalties

 (a) If the excise tax due the State of Arkansas is not paid when due by the wholesale distributor or importer of spirituous liquors responsible therefor, there shall be added to the amount of the tax a penalty on unpaid excise tax equivalent to five percent (5%) thereof.  (b) If the delinquency continues for more than thirty (30) days, the licensee or permittee shall be subject to the revocation or suspension of his or her permit, in addition to recovery of the taxes or penalty through his or her bond.
AR Code § 3-7-306 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 7 - Excise Taxes|Subchapter 3 - Payment by Wholesalers and Importers|§ 3-7-306. Right to contract

 To strengthen enforcement of this subchapter, the wholesalers, importers, manufacturers, and suppliers to whom this subchapter is applicable shall have the right to contract with each other to provide a distribution system best adapted, under proper rules, to ensure payment of the taxes provided by law and to minimize the possibility of tax loss to this state.
AR Code § 3-7-307 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 7 - Excise Taxes|Subchapter 3 - Payment by Wholesalers and Importers|§ 3-7-307. Rules — Sales to the military

 The Secretary of the Department of Finance and Administration shall continue the present, and if necessary promulgate additional rules to relieve wholesale distributors and importers from the liability of paying the excise tax levied and imposed on beverages covered by this subchapter which are sold to agencies of the United States Armed Forces.
AR Code § 3-7-401 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 7 - Excise Taxes|Subchapter 4 - Beer|§ 3-7-401. Reports and payments

 (a) The Director of the Alcoholic Beverage Control Division is authorized and directed to adopt and issue rules to protect the revenue of this state, prescribing a reporting method for paying and collecting the excise tax on beer.  (b) The rules shall require the reports to be filed with the Alcoholic Beverage Control Division on or before the fifteenth day of the month following the month in which the wholesaler acquired possession of or title to the beer.  (c) The reports required by the rules shall be in lieu of those provisions of § 3-7-106 relating to the necessity to obtain transportation permits for beer.  (d) The reporting method and payment thereunder, within the time prescribed by this section and in the manner prescribed by the director, shall constitute a compliance as to sale, purchase, import, warehousing, transporting, and handling of beer, the transportation of beer in this state, and the obtaining of a permit prior to the transportation of beer into this state pursuant to § 3-7-106.
AR Code § 3-7-403 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 7 - Excise Taxes|Subchapter 4 - Beer|§ 3-7-403. Penalty for noncompliance

 (a) If any licensee or permittee fails to file a report on the fifteenth day of each month as provided in § 3-7-401, the sum of five dollars ($5.00) for each day the licensee or permittee is in default shall be added to and become a part of the tax as an additional tax.  (b) If any licensee or permittee fails to pay the excise tax within the time prescribed for payment by the Alcoholic Beverage Control Board, a penalty of five percent (5%) of the amount of the excise tax due shall be added to the tax.
AR Code § 3-7-404 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 7 - Excise Taxes|Subchapter 4 - Beer|§ 3-7-404. Rules

 (a) The rules required by § 3-7-401 pertaining to a reporting method for paying and collecting excise tax on beer shall be adopted and promulgated by the Secretary of the Department of Finance and Administration.  (b) The rules shall be jointly enforced by both the secretary and the Alcoholic Beverage Control Board.  (c) The Director of the Alcoholic Beverage Control Division shall have authority to promulgate rules pertaining to the possession, transportation, or importation of beer into the State of Arkansas.  (d) The express purpose of this section is to carry out the intention of §§ 3-7-401 — 3-7-403 to provide authority for protecting the state against loss of revenues derived from the levy of the excise tax on beer. The secretary shall have full authority to adopt whatever rules he or she may deem necessary to this end.
AR Code § 3-7-501 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 7 - Excise Taxes|Subchapter 5 - Wine|§ 3-7-501. Rules generally

 (a) The Secretary of the Department of Finance and Administration is authorized and directed to adopt and issue rules to protect the revenues of this state by prescribing a reporting method for paying and collecting the tax on wines.  (b) Rules shall provide a method of tax credit for wines sold to United States military installations or returned to the manufacturer, on which excise taxes are not required.  (c) There will be no change in the present system of reporting the tax on native Arkansas wines.
AR Code § 3-7-502 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 7 - Excise Taxes|Subchapter 5 - Wine|§ 3-7-502. Reports and payment

 The rules shall require reports to be filed with the Secretary of the Department of Finance and Administration on or before the fifteenth day of the month following the month in which the wholesaler or importer of wines shall obtain delivery of wines from the supplier. The tax due shall accompany this report.
AR Code § 3-7-504 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 7 - Excise Taxes|Subchapter 5 - Wine|§ 3-7-504. Penalties for noncompliance

 (a) If any licensee or permittee shall fail to file the report and pay the taxes required by § 3-7-502 within the time provided herein, a penalty of five percent (5%) shall be added to the tax.  (b) If the delinquency continues for more than thirty (30) days, the licensee or permittee shall be subject to the revocation or suspension of his or her permit, in addition to recovery of the taxes and penalty through his or her bond.
AR Code § 3-7-505 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 7 - Excise Taxes|Subchapter 5 - Wine|§ 3-7-505. Joint enforcement

 The Secretary of the Department of Finance and Administration and the Alcoholic Beverage Control Division or its successor agency shall jointly enforce the provisions of this subchapter.
AR Code § 3-7-506 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 7 - Excise Taxes|Subchapter 5 - Wine|§ 3-7-506. Native wines

 (a) All producers and manufacturers of native Arkansas wine shall report monthly on all sales made in Arkansas to Arkansas wholesalers, retailers, or consumers and shall remit the gallonage tax provided by law with the report. However, wine manufactured in Arkansas for export from the state shall not be subject to the gallonage tax upon domestic wine.  (b) It shall not be necessary for producers or manufacturers to affix a tax stamp to individual bottles or containers, but they must indicate on the manufacturer's label on each bottle or container in an appropriate manner that the gallonage tax thereon has been paid.  (c) All such gallonage tax shall continue to be general revenues and shall be deposited into the State Treasury and shall be credited to the respective funds and used for the respective purposes provided in the Revenue Stabilization Law, § 19-5-101 et seq.
AR Code § 3-8-101 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 8 - Local Option|Subchapter 1 - General Provisions|§ 3-8-101. When elections held

 Local option elections to determine the legality or illegality of the manufacture, sale, bartering, loaning, or giving away of intoxicating liquors shall be held only on the regular biennial November general election days.
AR Code § 3-8-102 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 8 - Local Option|Subchapter 1 - General Provisions|§ 3-8-102. Effect of dry vote — Retail dealers — Definition

 (a) Retail dealers in alcoholic beverages shall be allowed a period of sixty (60) days in which to dispose of stock after the final determination of the results of local option election by which the political subdivision in which the dealer is located shall have voted against the manufacture and sale of alcoholic beverages.  (b) During the sixty-day period defined in subsection (a) of this section, the retailer may not purchase any alcoholic beverages, but must restrict his or her business to the sale of those items on hand as of the date the election results are finally determined.  (c) As used in this section, “final determination” means the date of certification of the results of an uncontested election or, if contested, the date of the issuance of the mandate by the court finally determining an election contest.
AR Code § 3-8-103 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 8 - Local Option|Subchapter 1 - General Provisions|§ 3-8-103. Effect of dry vote — Wholesalers and manufacturers

 (a) It shall be lawful for any warehousing and office facility used by an authorized wholesaler of alcoholic beverages or manufacturing facility of a producer of native wines, or the manufacturing facility of a producer of beer, or the facilities of an alcoholic beverage distiller, blender, or rectifier, to continue in operation and to sell or give away, where previously authorized by law, such products in the facilities or existing restaurants appurtenant thereto, and utilized to promote the word-of-mouth advertising of such products, after the political subdivision in which such facility is located votes against the manufacture or sale of alcoholic beverages, provided that the facilities were in use or under construction for use prior to the filing of the petitions for local option election.  (b) Sales from the establishment shall be limited to sales to authorized retailers or native wine wholesalers for resale in areas where the sale of alcoholic beverages is lawful.
AR Code § 3-8-201 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 8 - Local Option|Subchapter 2 - Proceedings Pursuant to Initiated Act|§ 3-8-201. Definition

 As used in this subchapter, unless the context otherwise requires, “intoxicating liquor” includes any beverage containing more than one-half of one percent (0.5%) of alcohol by weight.
AR Code § 3-8-202 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 8 - Local Option|Subchapter 2 - Proceedings Pursuant to Initiated Act|§ 3-8-202. Sections 3-8-201 — 3-8-203, 3-8-205 — 3-8-209 cumulative — Construction

 It is expressly declared that §§ 3-8-201 — 3-8-203 and 3-8-205 — 3-8-209 shall be cumulative to the liquor laws now in force in this state. These sections shall at all times be construed so as to permit, upon petition of fifteen percent (15%) of the qualified electors in any area to be affected, the qualified voters therein at one (1) election to determine whether or not all alcoholic beverages, including all kinds and types of whiskey, beer, and wine, shall be manufactured or sold, bartered, loaned, or given away therein.
AR Code § 3-8-203 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 8 - Local Option|Subchapter 2 - Proceedings Pursuant to Initiated Act|§ 3-8-203. Applicability of §§ 3-8-201 — 3-8-203, 3-8-205 — 3-8-209

 Nothing in §§ 3-8-201 — 3-8-203 and 3-8-205 — 3-8-209 is to be construed to affect manufacturers who sell their product exclusively to wholesalers.
AR Code § 3-8-205 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 8 - Local Option|Subchapter 2 - Proceedings Pursuant to Initiated Act|§ 3-8-205. Determination of sufficiency of petition — Calling of election

 (a) If the petition is determined to be sufficient under § 3-8-801 et seq., the county clerk shall certify that finding to the county board of election commissioners, and the question shall be placed on the ballot in the county, township, municipality, ward, or precinct at the next biennial general election as provided in § 3-8-101.  (b)  (1) If an appeal is taken from the certification of the county clerk, it shall be taken within ten (10) days and shall be considered by the circuit court within ten (10) days, or as soon as practicable, after the appeal is lodged with the court.  (2) The circuit court shall render its decision within thirty (30) days thereafter.    (c) If an appeal is taken, the election shall be had no sooner than sixty-five (65) days after the appeal is determined, if the decision is in favor of the petitioners.  (d)  (1)  (A) The decision shall be certified immediately to the county board of election commissioners, and the day for the election shall be fixed by the county board of election commissioners for not earlier than sixty-five (65) days nor later than ninety (90) days after the certification of the decision of the circuit court.  (B) Any appeal from the final decision of the circuit court shall be taken within ten (10) days and shall be advanced and immediately determined by the Supreme Court.    (2) In that event, the county board of election commissioners may, in its discretion, delay the election until after the final decision of the Supreme Court.  (3) If the decision is in favor of the petitioners, then the county board of election commissioners shall set the day for the election, which shall be not earlier than sixty-five (65) days nor later than ninety (90) days after the final decision of the Supreme Court.    (e) Except as provided in this section, a petition for local option election shall be governed by § 7-9-101 et seq. and the Disclosure Act for Initiative Proceedings, § 3-8-701 et seq.
AR Code § 3-8-206 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 8 - Local Option|Subchapter 2 - Proceedings Pursuant to Initiated Act|§ 3-8-206. Conduct of election

 (a)  (1) The county board of election commissioners of the particular county shall cause the question to be placed on the ballot at the general election in the following form:  (2) Each elector shall be instructed on the ballot to vote FOR or AGAINST the question by placing an appropriate mark.    (b) The county board of election commissioners shall count the votes cast on the question of the manufacture and sale of alcoholic beverages in the designated area and shall deliver its certificate declaring the result of the election, together with the election returns, within three (3) days after the date of the election, to the county clerk of the county.  (c) Upon petition of twenty-five (25) interested legal voters in the territory affected, within ten (10) days after the date of the election, the county board of election commissioners shall immediately recount the votes and declare the result of the election as determined by such recount.  (d) Within twenty (20) days after the election, the county court shall make and have entered of record its order declaring the result of the election.  (e) The costs of any elections held under the provisions of this subchapter shall be paid by the county in the same manner as other costs of general elections.    “[ ] FOR the Manufacture or Sale of Intoxicating Liquors   [ ] AGAINST the Manufacture or Sale of Intoxicating Liquors”.
AR Code § 3-8-207 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 8 - Local Option|Subchapter 2 - Proceedings Pursuant to Initiated Act|§ 3-8-207. Mandamus of county officials

 Upon petition of ten (10) interested legal voters in the territory affected, filed with the circuit clerk of the county in which proceedings are pending, the circuit court shall immediately by mandamus compel the county court or other officials to perform the duties imposed upon them under the provisions of this subchapter. The circuit court shall be open at all times for the purposes of this subchapter.
AR Code § 3-8-208 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 8 - Local Option|Subchapter 2 - Proceedings Pursuant to Initiated Act|§ 3-8-208. Election results — Effects

 (a) If the majority of the electors voting on the issue at the election vote for the manufacture or sale of intoxicating liquors, then it shall be lawful for the Director of the Alcoholic Beverage Control Division to continue to issue licenses or permits for such manufacture or sale within the designated territory as if no election had been held.  (b) If a majority of the electors voting at the election vote against the manufacture or sale of intoxicating liquors, then it shall be unlawful for the director or any county or municipal official to issue any license or permit for the manufacture, sale, barter, loan, or giving away of any intoxicating liquor as defined in this subchapter unless and until the prohibition shall be repealed by a majority vote as provided for in §§ 3-8-201 — 3-8-203 and 3-8-205 — 3-8-209.  (c) In either case, a period of at least four (4) years shall elapse before another election on the same subject may be held in the territory affected.  (d) If a majority of electors voting on the issue at any such election vote against the manufacture or sale of intoxicating liquors, any license or permit which has already been issued, authorizing the manufacturing or sale or the bartering, loaning, or giving away of intoxicating liquor within the territory affected shall be immediately cancelled, and the unearned part of the license or permit fee shall be returned. It shall then be unlawful for any person, firm, or corporation to manufacture, sell, barter, loan, or give away any intoxicating liquor within the territory covered by the petition.
AR Code § 3-8-209 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 8 - Local Option|Subchapter 2 - Proceedings Pursuant to Initiated Act|§ 3-8-209. Sales or furnishing place for sale in dry territory prohibited — Penalty

 (a) Except as provided in § 3-5-1901 et seq., it is unlawful for a person, firm, or corporation to manufacture, sell, barter, loan, or give away intoxicating liquor in a county, township, municipality, ward, or precinct in which the manufacture or sale of intoxicating liquor is prohibited under Initiated Act No. 1 of 1942, §§ 3-8-201 — 3-8-203 and 3-8-205 — 3-8-209.  (b)  (1) Upon a first conviction, any person or officers of any firm or corporation that shall manufacture, sell, barter, loan, or give away any intoxicating liquor in any territory which has been made dry under the provisions of this subchapter shall be guilty of a violation and shall be fined not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000).  (2) For a second conviction, he or she shall be guilty of a violation and fined not less than two hundred dollars ($200) nor more than two thousand dollars ($2,000), and for any subsequent conviction shall be guilty of a Class D felony.    (c) Any person or officers of a firm or corporation that knowingly furnishes or rents a house, room, wagon, vehicle, or any conveyance or thing in which intoxicating liquor is manufactured or sold, bartered, loaned, or given away in violation of prohibition secured under the provisions of this subchapter is declared to be a particeps criminis and upon conviction shall be subject to the same punishment as the principal. The house, room, wagon, vehicle, conveyance, or other thing in which the intoxicating liquor is manufactured or sold, bartered, loaned, or given away shall be liable for all fines adjudged against either the principal or the particeps criminis, or both, as defined in this subsection.
AR Code § 3-8-210 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 8 - Local Option|Subchapter 2 - Proceedings Pursuant to Initiated Act|§ 3-8-210. Authority to continue to issue sale permits

 The Alcoholic Beverage Control Division shall have the authority to continue to issue permits for the sale of beer and of vinous, spirituous, and malt liquors in any political subdivision of the State of Arkansas of the same kind and type issued prior to July 4, 1996, provided that the electorate of such political subdivision has not since July 4, 1996, held an election under the provisions of Initiated Act No. 1 of 1942, §§ 3-8-201 — 3-8-203 and 3-8-205 — 3-8-209.
AR Code § 3-8-301 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 8 - Local Option|Subchapter 3 - Proceedings Pursuant to 1935 Act|§ 3-8-301. Exceptions from act

 The provisions of this act shall not apply to any manufacturer or wholesale dealer who, in good faith and in the usual course of trade, sells, by the wholesale, in quantities of not less than five gallons (5 gals.), delivered at one (1) time, not to be drunk on the premises. The provisions of this act shall not apply to dispensaries, hotels, restaurants, or clubs unless it is written in the petition, notice, and order for the election that provisions of this law and prohibition shall apply to dispensaries, hotels, restaurants, or clubs; if not so written, then licensed dispensaries, hotels, restaurants, or clubs may sell for medicinal purposes in the manner provided in this act.
AR Code § 3-8-303 (2020)
2020 Arkansas Code|Title 3 - Alcoholic Beverages|Chapter 8 - Local Option|Subchapter 3 - Proceedings Pursuant to 1935 Act|§ 3-8-303. Election costs deposited

 The county court shall not make the order for the election until the persons signing the petition have deposited with the county judge, in money, an amount sufficient to pay for printing or posting advertisements as provided for, and the fees of the clerk making entries in the order book.