reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 7 - EXCISE TAXES (§§ 3-7-101 — 3-7-506) › Subchapter 2 - SPECIAL RETAIL TAX (§§ 3-7-201 — 3-7-205) › Section 3-7-202 - Lien - Procedure for obtaining

(a)
If the taxpayer fails to demand a hearing before the Secretary of the Department of Finance and Administration within twenty (20) days after an assessment of the tax due the state has been made under this subchapter or, if the taxpayer shall fail to pay the tax assessed by the secretary after a hearing and an order by the secretary establishing the tax, as hereinbefore provided, then the secretary may as soon as practicable thereafter issue to the circuit clerk of any county of the state a certificate certifying that the person therein named is indebted to the state for the tax established by the secretary to be due.
(b)
The circuit clerk shall immediately enter upon the circuit court judgment docket the name of the delinquent taxpayer, the amount certified as being due, a short name of the tax, and the date of the entry upon the judgment docket.
(c)
The entry shall have the same force and effect as an entry on the judgment docket of a judgment rendered by the circuit court of the county and shall constitute and be evidence of the state's lien upon the title to any interest in any real property of the taxpayer named in the certificate.
(d)
The entry of the certificate as a judgment shall constitute, in addition to the force and effect above described, a lien also upon all personal property of the taxpayer named therein from the time of the entry of the certificate.
(e)
The lien shall be in addition to any and all other liens existing in favor of the state to secure the payment of the unpaid tax, penalty, interest, and costs. The lien shall be paramount and superior to all other liens of whatever kind and character attaching to any of the property subsequent to the date of the entry upon judgment docket.
Amended by Act 2019, No. 910,§ 3336, eff. 7/1/2019.
Acts 1957, No. 410, § 1; A.S.A. 1947, § 48-411.1.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 7 - EXCISE TAXES (§§ 3-7-101 — 3-7-506) › Subchapter 2 - SPECIAL RETAIL TAX (§§ 3-7-201 — 3-7-205) › Section 3-7-203 - Lien - Execution

(a)
On the entry of the certificate of the Secretary of the Department of Finance and Administration, the circuit clerk shall issue an execution directed to the sheriff of the county, commanding him or her to levy upon and against all real and personal property of the taxpayer, which execution shall be by the clerk placed in the hands of the sheriff for levying thereon. The secretary shall thereby have all the remedies and may take all the proceedings for the collection of the tax which may be had or taken upon the recovery of a judgment at law.
(b)
The execution shall be issued and be served or executed in the same manner as now provided for the issuance and service of executions upon judgments rendered by the circuit courts of this state.
(c)
The circuit clerks and the sheriffs shall be entitled to receive the same fees now provided for by law in such matters. The fees shall be collected from the taxpayer by the sheriff in addition to the tax, penalties, and interest included in the certificate of indebtedness.
(d)
However, in the event the sheriff is unable, after diligent effort, to effect collection of the tax, interest, penalties, and costs, the secretary shall be empowered and authorized to pay such fees as are properly shown to be due to the clerk and sheriff out of the Miscellaneous Tax Refund Account.
Amended by Act 2019, No. 910,§ 3338, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 3337, eff. 7/1/2019.
Acts 1957, No. 410, § 1; A.S.A. 1947, § 48-411.1.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 7 - EXCISE TAXES (§§ 3-7-101 — 3-7-506) › Subchapter 2 - SPECIAL RETAIL TAX (§§ 3-7-201 — 3-7-205) › Section 3-7-204 - Alternative remedies

Nothing in this subchapter shall preclude the Secretary of the Department of Finance and Administration from resorting to any other legal means of collecting taxes as may now be provided by law. The issuance of a certificate of indebtedness, the entry thereof by the clerk, and the levy of execution, as provided herein, shall not constitute an election of remedies in respect to the collection of the tax.
Amended by Act 2019, No. 910,§ 3339, eff. 7/1/2019.
Acts 1957, No. 410, § 1; A.S.A. 1947, § 48-411.1.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 7 - EXCISE TAXES (§§ 3-7-101 — 3-7-506) › Subchapter 2 - SPECIAL RETAIL TAX (§§ 3-7-201 — 3-7-205) › Section 3-7-205 - Disposition of funds

All taxes, interest, penalties, and costs received by the Secretary of the Department of Finance and Administration under the provisions of this subchapter shall be general revenues and shall be deposited in the State Treasury to the credit of the State Apportionment Fund. The Treasurer of State shall allocate and transfer the revenues to the various State Treasury funds participating in general revenues in the respective proportions to each as provided by and to be used for the respective purposes set forth in the Revenue Stabilization Law, §
19-5-101
et seq.
Amended by Act 2019, No. 910,§ 3340, eff. 7/1/2019.
Acts 1951, No. 252, § 3; 1953, No. 118, § 32(D); A.S.A. 1947, § 48-411.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 7 - EXCISE TAXES (§§ 3-7-101 — 3-7-506) › Subchapter 3 - PAYMENT BY WHOLESALERS AND IMPORTERS (§§ 3-7-301 — 3-7-307) › Section 3-7-301 - Due date

Each licensed wholesale distributor and importer of spirituous liquors shall pay the excise tax required by law on the beverages on or before the fifteenth day of the month following the calendar month in which they are first received within this state by the wholesale distributor and importer.
Acts 1971, No. 296, § 2; A.S.A. 1947, § 48-423.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 7 - EXCISE TAXES (§§ 3-7-101 — 3-7-506) › Subchapter 3 - PAYMENT BY WHOLESALERS AND IMPORTERS (§§ 3-7-301 — 3-7-307) › Section 3-7-302 - Monthly report and payment

(a)
Each licensee responsible for the payment of excise tax shall file on or before the fifteenth day of each month a verified report on forms provided by the Secretary of the Department of Finance and Administration showing, for the preceding calendar month, the exact quantity of spirituous liquor:
(1)
Constituting the beginning and ending inventory for the month;
(2)
Shipped to him or her from outside this state and received by him or her in this state;
(3)
Sold or disposed of by him or her in this state;
(4)
Sold by him or her in this state to an agency of the United States Armed Forces, to which sale the excise tax is not applicable and for which the wholesaler would be entitled to credit for taxes previously paid; and
(5)
Returned to the manufacturer, to which transfer the excise tax is not applicable and for which the wholesaler would be entitled to credit for taxes previously paid.
(b)
The report on forms prescribed by the secretary shall also show the amount of excise tax payable after allowance for all proper deductions for all spirituous liquors received by him or her in this state and shall include such additional information as the secretary may require for the proper administration of this subchapter.
(c)
Payment of the excise tax levied by law in the amount disclosed by the report shall accompany the report and shall be paid to the secretary.
Amended by Act 2019, No. 910,§ 3342, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 3341, eff. 7/1/2019.
Acts 1971, No. 296, § 3; A.S.A. 1947, § 48-424.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 7 - EXCISE TAXES (§§ 3-7-101 — 3-7-506) › Subchapter 3 - PAYMENT BY WHOLESALERS AND IMPORTERS (§§ 3-7-301 — 3-7-307) › Section 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.
Amended by Act 2019, No. 910,§ 3343, eff. 7/1/2019.
Acts 1971, No. 296, §§ 3, 4; A.S.A. 1947, §§ 48-424, 48-425; Acts 2005, No. 1994, § 335.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 7 - EXCISE TAXES (§§ 3-7-101 — 3-7-506) › Subchapter 3 - PAYMENT BY WHOLESALERS AND IMPORTERS (§§ 3-7-301 — 3-7-307) › Section 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.
Acts 1971, No. 296, § 6; A.S.A. 1947, § 48-427.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 7 - EXCISE TAXES (§§ 3-7-101 — 3-7-506) › Subchapter 3 - PAYMENT BY WHOLESALERS AND IMPORTERS (§§ 3-7-301 — 3-7-307) › Section 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.
Amended by Act 2019, No. 315,§ 89, eff. 7/24/2019.
Acts 1971, No. 296, § 9; A.S.A. 1947, § 48-430.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 7 - EXCISE TAXES (§§ 3-7-101 — 3-7-506) › Subchapter 3 - PAYMENT BY WHOLESALERS AND IMPORTERS (§§ 3-7-301 — 3-7-307) › Section 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.
Amended by Act 2019, No. 315,§ 90, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 3344, eff. 7/1/2019.
Acts 1971, No. 296, § 5; A.S.A. 1947, § 48-426.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 7 - EXCISE TAXES (§§ 3-7-101 — 3-7-506) › Subchapter 4 - BEER (§§ 3-7-401 — 3-7-404) › Section 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
.
Amended by Act 2019, No. 315,§ 91, eff. 7/24/2019.
Acts 1953, No. 179, § 2; A.S.A. 1947, § 48-413.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 7 - EXCISE TAXES (§§ 3-7-101 — 3-7-506) › Subchapter 4 - BEER (§§ 3-7-401 — 3-7-404) › Section 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.
Acts 1953, No. 179, § 3; A.S.A. 1947, § 48-414.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 7 - EXCISE TAXES (§§ 3-7-101 — 3-7-506) › Subchapter 4 - BEER (§§ 3-7-401 — 3-7-404) › Section 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.
Amended by Act 2019, No. 315,§ 92, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 3345, eff. 7/1/2019.
Acts 1953, No. 373, §§ 1-3; A.S.A. 1947, §§ 48-415 -- 48-417.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 7 - EXCISE TAXES (§§ 3-7-101 — 3-7-506) › Subchapter 5 - WINE (§§ 3-7-501 — 3-7-506) › Section 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.
Amended by Act 2019, No. 315,§ 93, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 3346, eff. 7/1/2019.
Acts 1971, No. 310, §§ 2-4; A.S.A. 1947, §§ 48-432 -- 48-434.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 7 - EXCISE TAXES (§§ 3-7-101 — 3-7-506) › Subchapter 5 - WINE (§§ 3-7-501 — 3-7-506) › Section 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.
Amended by Act 2019, No. 315,§ 94, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 3347, eff. 7/1/2019.
Acts 1971, No. 310, § 2; A.S.A. 1947, § 48-432.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 7 - EXCISE TAXES (§§ 3-7-101 — 3-7-506) › Subchapter 5 - WINE (§§ 3-7-501 — 3-7-506) › Section 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.
Acts 1971, No. 310, § 5; A.S.A. 1947, § 48-435.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 7 - EXCISE TAXES (§§ 3-7-101 — 3-7-506) › Subchapter 5 - WINE (§§ 3-7-501 — 3-7-506) › Section 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.
Amended by Act 2019, No. 910,§ 3348, eff. 7/1/2019.
Acts 1971, No. 310, § 6; A.S.A. 1947, § 48-436.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 7 - EXCISE TAXES (§§ 3-7-101 — 3-7-506) › Subchapter 5 - WINE (§§ 3-7-501 — 3-7-506) › Section 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.
Acts 1969, No. 271, §§ 3, 4; A.S.A. 1947, §§ 48-420, 48-421.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 8 - LOCAL OPTION (§§ 3-8-101 — 3-8-811) › Subchapter 1 - GENERAL PROVISIONS (§§ 3-8-101 — 3-8-103) › Section 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.
Acts 1955, No. 15, § 1; A.S.A. 1947, § 48-824.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 8 - LOCAL OPTION (§§ 3-8-101 — 3-8-811) › Subchapter 1 - GENERAL PROVISIONS (§§ 3-8-101 — 3-8-103) › Section 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.
Acts 1957, No. 212, §§ 1-3; A.S.A. 1947, §§ 48-826 -- 48-828.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 8 - LOCAL OPTION (§§ 3-8-101 — 3-8-811) › Subchapter 1 - GENERAL PROVISIONS (§§ 3-8-101 — 3-8-103) › Section 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.
Acts 1961, No. 206, §§ 1, 2; 1965, No. 492, § 1; 1979, No. 145, § 1; 1979, No. 1056, § 1; A.S.A. 1947, §§ 48-829, 48-830.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 8 - LOCAL OPTION (§§ 3-8-101 — 3-8-811) › Subchapter 2 - PROCEEDINGS PURSUANT TO INITIATED ACT (§§ 3-8-201 — 3-8-210) › Section 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.
Init. Meas. 1942, No. 1, § 2, Acts 1943, p. 998; A.S.A. 1947, § 48-802.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 8 - LOCAL OPTION (§§ 3-8-101 — 3-8-811) › Subchapter 2 - PROCEEDINGS PURSUANT TO INITIATED ACT (§§ 3-8-201 — 3-8-210) › Section 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.
Init. Meas. 1942, No. 1, § 6, Acts 1943, p. 998; A.S.A. 1947, § 48-806.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 8 - LOCAL OPTION (§§ 3-8-101 — 3-8-811) › Subchapter 2 - PROCEEDINGS PURSUANT TO INITIATED ACT (§§ 3-8-201 — 3-8-210) › Section 3-8-203 - Applicability of sections 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.
Init. Meas. 1942, No. 1, § 2, Acts 1943, p. 998; Acts 1985, No. 266, § 2; A.S.A. 1947, § 48-802.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 8 - LOCAL OPTION (§§ 3-8-101 — 3-8-811) › Subchapter 2 - PROCEEDINGS PURSUANT TO INITIATED ACT (§§ 3-8-201 — 3-8-210) › Section 3-8-204 - [Repealed]

Repealed by Act 2013, No. 1432,§ 1, eff. 8/16/2013.
Acts 1977, No. 341, §§ 1-3; A.S.A. 1947, §§ 48-801.1 -- 48-801.3; Acts 1997, No. 449, § 1.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 8 - LOCAL OPTION (§§ 3-8-101 — 3-8-811) › Subchapter 2 - PROCEEDINGS PURSUANT TO INITIATED ACT (§§ 3-8-201 — 3-8-210) › Section 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.
Amended by Act 2015, No. 1251,§ 1, eff. 7/22/2015.
Amended by Act 2013, No. 1432,§ 2, eff. 8/16/2013.
Init. Meas. 1942, No. 1, §§ 1, 4, Acts 1943, p. 998; Acts 1985, No. 266, § 1; A.S.A. 1947, §§ 48-801, 48-804; Acts 1993, No. 243, § 1; 1997, No. 449, § 2; 1999, No. 637, § 1; 2007, No. 1049, § 2.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 8 - LOCAL OPTION (§§ 3-8-101 — 3-8-811) › Subchapter 2 - PROCEEDINGS PURSUANT TO INITIATED ACT (§§ 3-8-201 — 3-8-210) › Section 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:
"[ ] FOR the Manufacture or Sale of Intoxicating Liquors
[ ] AGAINST the Manufacture or Sale of Intoxicating Liquors".
(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.
Init. Meas. 1942, No. 1, § 2, Acts 1943, p. 998; Acts 1985, No. 266, § 2; A.S.A. 1947, § 48-802; Acts 1997, No. 449, § 3.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 8 - LOCAL OPTION (§§ 3-8-101 — 3-8-811) › Subchapter 2 - PROCEEDINGS PURSUANT TO INITIATED ACT (§§ 3-8-201 — 3-8-210) › Section 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.
Init. Meas. 1942, No. 1, § 5, Acts 1943, p. 998; A.S.A. 1947, § 48-805.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 8 - LOCAL OPTION (§§ 3-8-101 — 3-8-811) › Subchapter 2 - PROCEEDINGS PURSUANT TO INITIATED ACT (§§ 3-8-201 — 3-8-210) › Section 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.
Init. Meas. 1942, No. 1, § 2, Acts 1943, p. 998; Acts 1985, No. 266, § 2; A.S.A. 1947, § 48-802.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 8 - LOCAL OPTION (§§ 3-8-101 — 3-8-811) › Subchapter 2 - PROCEEDINGS PURSUANT TO INITIATED ACT (§§ 3-8-201 — 3-8-210) › Section 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.
Amended by Act 2019, No. 681,§ 2, eff. 7/24/2019.
Init. Meas. 1942, No. 1, § 3, Acts 1943, p. 998; A.S.A. 1947, § 48-803; Acts 2005, No. 1964, § 6; 2005, No. 1994, § 419.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 8 - LOCAL OPTION (§§ 3-8-101 — 3-8-811) › Subchapter 2 - PROCEEDINGS PURSUANT TO INITIATED ACT (§§ 3-8-201 — 3-8-210) › Section 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
.
Acts 1993, No. 826, § 1; 1999, No. 632, § 1.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 8 - LOCAL OPTION (§§ 3-8-101 — 3-8-811) › Subchapter 3 - PROCEEDINGS PURSUANT TO 1935 ACT (§§ 3-8-301 — 3-8-317) › Section 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.
Acts 1935, No. 108, Art. 7, § 7; Pope's Dig., § 14153; A.S.A. 1947, § 48-813.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 8 - LOCAL OPTION (§§ 3-8-101 — 3-8-811) › Subchapter 3 - PROCEEDINGS PURSUANT TO 1935 ACT (§§ 3-8-301 — 3-8-317) › Section 3-8-302 - [Repealed]

Repealed by Act 2013, No. 1432,§ 3, eff. 8/16/2013.
Acts 1935, No. 108, Art. 7, § 1; Pope's Dig., § 14147; A.S.A. 1947, § 48-807.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 8 - LOCAL OPTION (§§ 3-8-101 — 3-8-811) › Subchapter 3 - PROCEEDINGS PURSUANT TO 1935 ACT (§§ 3-8-301 — 3-8-317) › Section 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.
Acts 1935, No. 108, Art. 7, § 9; Pope's Dig., § 14156; A.S.A. 1947, § 48-815.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 8 - LOCAL OPTION (§§ 3-8-101 — 3-8-811) › Subchapter 3 - PROCEEDINGS PURSUANT TO 1935 ACT (§§ 3-8-301 — 3-8-317) › Section 3-8-304 - [Repealed]

Repealed by Act 2013, No. 1432,§ 4, eff. 8/16/2013.
Acts 1935, No. 108, Art. 7, § 2; Pope's Dig., § 14148; A.S.A. 1947, § 48-808.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 8 - LOCAL OPTION (§§ 3-8-101 — 3-8-811) › Subchapter 3 - PROCEEDINGS PURSUANT TO 1935 ACT (§§ 3-8-301 — 3-8-317) › Section 3-8-305 - Elections for entire county, district, or city - Effect

(a)
(1)
No election in any town, city, district, or precinct of a county shall be held under this subchapter on the same day on which an election for the entire county is held.
(2)
When an election is held in an entire county and a majority of the legal votes cast at the election are against the sale, barter, or loan of spirituous, vinous, malt, or other intoxicating liquors, then it shall not be lawful to sell, barter, or loan any liquors in any portion of the county.
(3)
If, at an election for the entire county, the majority of the legal votes cast are in favor of the sale, barter, or loan of any liquors, the election shall not operate to make it legal to grant license to sell, barter, or loan such liquors in any territorial division of the county from which the sale, barter, or loan has been excluded by an election held under this subchapter, but the status of the territorial division shall remain as if no election had been held.
(b)
(1)
No election shall be held in any election precinct under this act on the same day on which an election is held for the district or city of which the precinct is a part.
(2)
If, at an election held for the entire district or city, the majority of legal votes cast shall be in favor of the sale, barter, or loan of spirituous, vinous, malt, or other liquors, then the status in the several precincts thereof shall remain as it was before the election.
(3)
If the majority should be against the sale, then the sale, barter, or loan of such liquors shall be unlawful in every portion of the district or city.
Acts 1935, No. 108, Art. 7, § 10; Pope's Dig., § 14157; A.S.A. 1947, § 48-816.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 8 - LOCAL OPTION (§§ 3-8-101 — 3-8-811) › Subchapter 3 - PROCEEDINGS PURSUANT TO 1935 ACT (§§ 3-8-301 — 3-8-317) › Section 3-8-306 - Certificate of election results

(a)
If it shall be found that a majority of the legal votes cast at any election provided for in this subchapter were given for or against the manufacture, sale, barter, loan, or giving away of any intoxicating liquors in the county, city, town, district, or precinct, it shall be the duty of the county board of election commissioners to certify that fact. The certificate shall be delivered to the clerk of the county court with a map or plat of the area covered by the election results and safely kept by him or her until the next regular term of the county court.
(b)
At the next regular term, the judge of the county court shall have the certificate spread upon the record of his or her court.
(c)
The entry of the certificate in the record or a certified copy thereof shall be prima facie evidence in any or all proceedings under this act.
(d)
When the local option results have been spread of record by the county clerk, the county clerk shall notify the Alcoholic Beverage Control Division of the results of the local option elections within thirty (30) days after the certificate has been spread of record. The notification submitted to the division shall include a certified copy of the election results and a map or plat of the area covered by the election results.
Acts 1935, No. 108, Art. 7, § 3; Pope's Dig., § 14149; Acts 1983, No. 418, § 1; A.S.A. 1947, § 48-809.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 8 - LOCAL OPTION (§§ 3-8-101 — 3-8-811) › Subchapter 3 - PROCEEDINGS PURSUANT TO 1935 ACT (§§ 3-8-301 — 3-8-317) › Section 3-8-307 - Effect of vote against sale

If, at any election provided for in this act, a majority of the legal votes cast are against the sale, barter, or loan of spirituous, vinous, or malt liquors, then the sale, barter, or loan of any such liquors shall be unlawful in such county, city, town, district, or precinct, as the case may be, except as provided, unless at a subsequent election held under this act, a majority of the legal votes cast shall be in favor of the sale of the liquors.
Acts 1935, No. 108, Art. 7, § 11; Pope's Dig., § 14158; A.S.A. 1947, § 48-817.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 8 - LOCAL OPTION (§§ 3-8-101 — 3-8-811) › Subchapter 3 - PROCEEDINGS PURSUANT TO 1935 ACT (§§ 3-8-301 — 3-8-317) › Section 3-8-308 - Applicability of election laws - Violations

(a)
If, at any election provided for in this act, any person shall vote who is not entitled to vote under the laws of this state at elections for county officers, he or she shall be punished as for a violation of the general laws on elections.
(b)
All general laws to protect the purity of elections shall be applicable to this act.
Acts 1935, No. 108, Art. 7, § 11; Pope's Dig., § 14158; A.S.A. 1947, § 48-817.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 8 - LOCAL OPTION (§§ 3-8-101 — 3-8-811) › Subchapter 3 - PROCEEDINGS PURSUANT TO 1935 ACT (§§ 3-8-301 — 3-8-317) › Section 3-8-310 - Effect of voting for or against sale - Penalty for unlawful sales

(a)
(1)
Whenever a local option election shall be held in any county, city, town, district, or precinct in this state and a majority of the votes cast at the election shall be in favor of prohibiting the sale of liquor in the territory in which the election shall have been held, the law prohibiting the sale shall be in full force and effect at the expiration of sixty (60) days from the date of the entry of the certificate of the canvassing board in the record of the county court.
(2)
After the expiration of sixty (60) days, no liquor license theretofore issued in the territory under the laws of this state shall be of any force or effect whatever, but the owner of the license shall be entitled to recover from the county, city, town, district, or precinct to which the license money was paid, the proportional part thereof as the unexpired period of license bears to the whole of the year.
(b)
(1)
Upon conviction, any person who shall sell, barter, or loan directly or indirectly any such liquors in the city, county, town, district, or precinct after sixty (60) days shall be guilty of a Class C misdemeanor.
(2)
Upon conviction, any person who knowingly furnishes or rents a house, room, wagon, or any conveyance or thing in which spirituous, vinous, or malt liquors are sold, bartered, or loaned, in violation of this act, shall be guilty of a violation and fined not less than sixty dollars ($60.00) nor more than one hundred dollars ($100). The house, wagon, vehicle, or other thing in which the liquors were sold, bartered, or loaned shall be liable for all fines adjudged against the person selling, bartering, or loaning the same.
(c)
In the event that a majority of the votes cast at the election shall be in favor of the sale of liquors, then no license shall be granted to any person, firm, or corporation to sell such liquors in the territory until after the expiration of the aforesaid sixty (60) days, if the issuing of the liquor license was in that territory prohibited by law prior to the holding of the election.
Acts 1935, No. 108, Art. 7, § 4; Pope's Dig., § 14150; A.S.A. 1947, § 48-810; Acts 2005, No. 1964, § 7; 2005, No. 1994, § 406.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 8 - LOCAL OPTION (§§ 3-8-101 — 3-8-811) › Subchapter 3 - PROCEEDINGS PURSUANT TO 1935 ACT (§§ 3-8-301 — 3-8-317) › Section 3-8-312 - Sale, barter, or possession for sale or barter in dry area - Penalties

(a)
It shall be unlawful for any person, firm, or corporation to sell or barter, or possess for purposes of sale or barter, any intoxicating liquor or beverage in any county, township, municipality, ward, or precinct in which the sale or barter of intoxicating liquor or beverage is or shall be prohibited by law.
(b)
(1)
Upon first conviction, any person or officers of any firm or corporation that shall do so 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)
The person or officers of a firm or corporation for a second conviction shall be guilty of a violation and fined not less than two hundred dollars ($200) nor more than two thousand dollars ($2,000).
(3)
For any subsequent conviction, the person or officers of a firm or corporation shall be guilty of a Class D felony.
(c)
The defendant shall be specifically charged with violating the felony provision of this section.
(d)
Bond forfeitures under this section or any statute or municipal ordinance of this state prohibiting the unlawful sale or barter or possession for sale or barter of any intoxicating liquor or beverage shall be considered as a conviction in determining whether or not the defendant is properly charged with a second offense or a felony as set out in this section.
Acts 1953, No. 395, § 1; A.S.A. 1947, § 48-811.1; Acts 2005, No. 1964, § 9; 2005, No. 1994, § 420.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 8 - LOCAL OPTION (§§ 3-8-101 — 3-8-811) › Subchapter 3 - PROCEEDINGS PURSUANT TO 1935 ACT (§§ 3-8-301 — 3-8-317) › Section 3-8-313 - Indictment

(a)
In an indictment for a violation of any provision of this act or for a violation of any act amendatory hereof, it shall not be necessary to allege that a vote was taken or any election held, or any other step relative thereto.
(b)
It may be simply stated that the act or acts charged were committed in a territory where this act was in force, and in the indictment it shall be sufficient to designate this act as the local option law.
Acts 1935, No. 108, Art. 7, § 6; Pope's Dig., § 14152; A.S.A. 1947, § 48-812.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 8 - LOCAL OPTION (§§ 3-8-101 — 3-8-811) › Subchapter 3 - PROCEEDINGS PURSUANT TO 1935 ACT (§§ 3-8-301 — 3-8-317) › Section 3-8-314 - Bond for multiple violations

(a)
On the second or any subsequent conviction for a violation of this act or any of its amendments, the court shall require the defendant to execute bond in the sum of two hundred dollars ($200) to be of good behavior for the period of twelve (12) months.
(b)
The court may, in its discretion, increase the amount of the bond. If the bond is not given, the defendant shall be committed to the county jail for a period not exceeding ninety (90) days, to be fixed by the court.
Acts 1935, No. 108, Art. 7, § 6; Pope's Dig., § 14152; A.S.A. 1947, § 48-812.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 8 - LOCAL OPTION (§§ 3-8-101 — 3-8-811) › Subchapter 3 - PROCEEDINGS PURSUANT TO 1935 ACT (§§ 3-8-301 — 3-8-317) › Section 3-8-315 - C.O.D. shipments

(a)
All the shipments of spirituous, vinous, or malt liquors to be paid for on delivery, commonly called "C.O.D. shipments", into any county, city, town, district, or precinct where this act is in force shall be unlawful and shall be deemed sales of such liquors at the place where the money is paid or the goods delivered.
(b)
The carrier and his or her agents selling or delivering such goods shall be liable jointly with the vendor thereof.
Acts 1935, No. 108, Art. 7, § 6; Pope's Dig., § 14152; A.S.A. 1947, § 48-812.
Arkansas Code of 1987 (2023) › Title 3 - ALCOHOLIC BEVERAGES (§§ 3-1-101 — 3-9-606) › Chapter 8 - LOCAL OPTION (§§ 3-8-101 — 3-8-811) › Subchapter 3 - PROCEEDINGS PURSUANT TO 1935 ACT (§§ 3-8-301 — 3-8-317) › Section 3-8-316 - Act given in charge to grand jury

It shall be the duty of the judges of the circuit courts to give this act in charge to the grand juries of the counties within their jurisdiction.
Acts 1935, No. 108, Art. 7, § 13; Pope's Dig., § 14160; A.S.A. 1947, § 48-819.