Ark. Code § 26-57-246

Current with legislation from 2024 Fiscal and Special Sessions.
Section 26-57-246 - Possession of improperly handled products as prima facie evidence

The possession of tobacco products which have not been handled according to this subchapter by any person shall be prima facie evidence that that person intended to evade the tax thereon in order to cheat and defraud the State of Arkansas.

Ark. Code § 26-57-246

Acts 1977, No. 546, § 25; A.S.A. 1947, § 84-4525.