26-57-231

Failure to allow inspection unlawful.

A person required to pay taxes or obtain a permit under this subchapter who fails or refuses to permit the Department of Finance and Administration or Arkansas Tobacco Control to examine or inspect the person's stock of tobacco products, vapor products, alternative nicotine products, e-liquid products, invoice books, papers, and memoranda considered necessary to secure information directly relating to the enforcement of this subchapter is guilty of a Class A misdemeanor.