Section 26-55-247 - Confiscation and sale of equipment of persons transporting motor fuel unlawfully(a) Any person who knowingly transports or causes to be transported any motor fuel in any manner in violation of the provisions of this subchapter in addition to other penalties and punishment provided for in this subchapter shall be subject to the immediate confiscation of the tank truck or vehicle and the contents therein which are thus unlawfully transported, by the Secretary of the Department of Finance and Administration or the secretary's agents.(b)(1) The owner or operator of a confiscated tank truck or vehicle may request a hearing under the Arkansas Tax Procedure Act, § 26-18-101 et seq., or the Independent Tax Appeals Commission Act, § 26-18-1101 et seq., to challenge the confiscation.(2) A request for a hearing under this section shall be made within five (5) business days of the date of the confiscation of the tank truck or vehicle.(3) A hearing under this section shall be held within five (5) business days of the date of the request for hearing, and a decision on the confiscation shall be issued within five (5) business days of the hearing.(c) Unless the operator or owner of a confiscated tank truck or vehicle proves at a hearing held under this section that the motor fuel was being transported, transferred, or delivered in accordance with this subchapter or any other law affecting the transportation of motor fuel, including without limitation any rules issued under this subchapter or any other relevant statute, the secretary shall sell the confiscated tank truck or vehicle and the contents of the confiscated tank truck or vehicle at auction without any recourse or liability on the secretary, the secretary's agents, or the state.Amended by Act 2021, No. 593,§ 31, eff. 1/1/2023.Amended by Act 2021, No. 593,§ 30, eff. 1/1/2023.Amended by Act 2019, No. 315,§ 3008, eff. 7/24/2019.Amended by Act 2019, No. 910,§ 3976, eff. 7/1/2019.Acts 1941, No. 383, § 21; A.S.A. 1947, § 75-1123.