Civil and criminal actions

Ark. Code Ann. § 26-57-251 — under State Privilege Taxes.

Ark. Code Ann. § 26-57-251

(a) All civil actions arising under this subchapter shall be brought by and in the name of the Secretary of the Department of Finance and Administration or the Director of Arkansas Tobacco Control, whichever is appropriate under the provisions of this subchapter.

(b) All criminal actions shall be brought and prosecuted by the proper prosecuting attorney.