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9 chapters · 463 sections in this title.
Ark. Code Ann. § 3-7-101 Purpose
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It is declared not to be the purpose of §§ 3-7-101 — 3-7-104 and 3-7-106 — 3-7-110 to impose a duplicate or double license tax on the manufacturing, selling, blending, rectifying, or mixing in this state, or transporting in this state of spirituous liquors, vinous liquors, wines …
Ark. Code Ann. § 3-7-102 Definition
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As used in §§ 3-7-101 — 3-7-104 and 3-7-106 — 3-7-110, unless the context otherwise requires, “person” means every corporation, association, copartnership, limited liability company, or individual.
Ark. Code Ann. § 3-7-103 Penalty — Revocation
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Any person who shall violate any of the provisions of §§ 3-7-101 — 3-7-104 and 3-7-106 — 3-7-110 shall be guilty of a violation and upon conviction be fined not less than five hundred dollars ($500) nor more than one thousand dollars ($1,000).
Ark. Code Ann. § 3-7-104 Rate of tax
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(1) There is levied and there shall be collected as provided by law and rule the following taxes:(1) (A) A tax at the rate of two dollars and fifty cents ($2.50) on each gallon of spirituous liquor sold or offered for sale in the State of Arkansas.(B) “Spirituous liquor”, as used…