Arkansas Code of 1987 (2023) › Title 26 - TAXATION (§§ 26-1-101 — 26-82-119) › Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108) › Chapter 57 - STATE PRIVILEGE TAXES (§§ 26-57-201 — 26-57-1605) › Subchapter 2 - ARKANSAS TOBACCO PRODUCTS TAX ACT OF 1977 (§§ 26-57-201 — 26-57-268) › Section 26-57-257 - Director of Arkansas Tobacco Control

(a)
(1)
The Secretary of the Department of Finance and Administration shall employ a person to serve as the Director of Arkansas Tobacco Control.
(2)
The director shall serve at the pleasure of the secretary.
(b)
The director or his or her designee shall present all evidence tending to prove violations of law, rules, or regulations at hearings held by the Arkansas Tobacco Control Board.
(c)
The director, in consultation with the Secretary of the Department of Finance and Administration, may employ other personnel as he or she deems necessary and as authorized by the General Assembly.
(d)
Any personnel employed by the director shall serve at his or her pleasure.
(e)
(1)
The director may adopt, keep, and use a common seal.
(2)
This seal may be used for authentication of the records, process, and proceedings of the director or the board, respectively.
(3)
Judicial notice shall be taken of each use of this seal in all of the courts of the state.
(f)
Any process, notice, or other paper that the director is authorized by law to issue shall be deemed sufficient if signed by the director or authenticated by the seal of the director.
(g)
All acts, orders, proceedings, rules, regulations, entries, minutes, and other records of the director and all reports and documents filed with the director may be proved in any court of this state by a copy certified by the director with his or her signature or the seal attached.
(h)
(1)
The director shall maintain records of all permits issued, suspended, denied, or revoked by the board.
(2)
The records shall contain the information as to the identity of the permit holder, including the names of all officers and members of the business entities holding permits and the location of the permitted premises.
(i)
The director shall recognize the Division of Aging, Adult, and Behavioral Health Services of the Department of Human Services as the agency responsible for ensuring full compliance with the Public Health Service Act, § 1926(b),
42 U.S.C. § 300x-26(b)
, and shall call upon administrative departments of the state, county, and city governments, sheriffs, city police departments, or other law enforcement officers for such information and assistance as the director may deem necessary in the performance of the duties imposed upon him or her by this subchapter.
(j)
The director may inspect or cause to be inspected any premises where tobacco products, vapor products, alternative nicotine products, or e-liquid products are manufactured, imported, distributed, stored, or sold on the premises where the records of the manufacture, importation, distribution, storage, or sale are stored.
(k)
The director may:
(1)
Examine or cause to be examined any person under oath and examine or cause to be examined books and records of any permit holder;
(2)
Hear testimony and take proof material to his or her information and the discharge of his or her duties under this section;
(3)
Administer oaths or cause oaths to be administered; and
(4)
(A)
Issue subpoenas to require the attendance of witnesses and the production of books and records.
(B)
Any circuit court by written order may require the attendance of witnesses or the production of relevant books or other records subpoenaed by the director, and the court may compel obedience to its order by proceedings for contempt.
(l)
All hearings and appeals from any hearing shall be conducted in accordance with the Arkansas Administrative Procedure Act, §
25-15-201
et seq.
(m)
The director shall exercise other powers, functions, and duties as are or may be imposed or conferred upon him or her by law or the board.
(n)
The director shall have other powers, functions, and duties pertaining to the issuance, suspension, and revocation of the permits enumerated in §
26-57-219
, except those that are specifically delegated to the Department of Finance and Administration by this subchapter.
(o)
(1)
(A)
The power and duty to collect taxes imposed on tobacco products is specifically exempted from the powers and duties granted or assigned to the board or the director.
(B)
However, a permit holder's failure to pay taxes or fees imposed on tobacco products or any permit fees imposed by this subchapter in a timely manner is grounds for the nonissuance, suspension, revocation, or nonrenewal of any permits issued by the director.
(C)
Failure to timely and fully pay any other state and local taxes as reported by the secretary shall also constitute grounds for the nonissuance, suspension, revocation, or nonrenewal of any permits issued by the director.
(2)
(A)
Each year the secretary shall report to the director all permit holders who are more than ninety (90) days delinquent on any state or local taxes.
(B)
The director shall not issue or renew any permit issued under this section for any permit holder more than ninety (90) days delinquent on any privilege fee or tax addressed in this section unless the permit holder demonstrates that he or she is current under a valid repayment agreement for the delinquent tax.
(p)
The enforcement of state laws relating to the prohibition of the barter or sale of tobacco products, vapor products, alternative nicotine products, e-liquid products, or cigarette papers to a minor by multiple state agencies shall be coordinated to avoid duplicative inspections of the same retailer by multiple state agencies.
Amended by Act 2021, No. 917,§ 1, eff. 7/28/2021.
Amended by Act 2019, No. 1071,§ 26, eff. 7/24/2019.
Amended by Act 2019, No. 580,§ 10, eff. 9/1/2019.
Amended by Act 2019, No. 315,§ 3035, eff. 7/24/2019.
Amended by Act 2019, No. 910,§ 4164, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4163, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4162, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4161, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 4160, eff. 7/1/2019.
Amended by Act 2017, No. 913,§ 129, eff. 8/1/2017.
Amended by Act 2015, No. 1235,§ 24, eff. 5/1/2015.
Amended by Act 2015, No. 1235,§ 23, eff. 5/1/2015.
Amended by Act 2015, No. 1235,§ 22, eff. 5/1/2015.
Amended by Act 2013, No. 1273,§ 32, eff. 8/16/2013.
Amended by Act 2013, No. 1273,§ 31, eff. 8/16/2013.
Amended by Act 2013, No. 1273,§ 30, eff. 8/16/2013.
Amended by Act 2013, No. 1107,§ 47, eff. 8/16/2013.
Acts 1997, No. 1337, § 23; 1999, No. 1591, § 2; 2001, No. 1368, § 5; 2009, No. 655, §§ 77-83; 2009, No. 785, § 28; 2011, No. 983, § 19.