Section 26-57-248 - Possession or sale of products with unpaid taxes - Supplemental penalties(a) A person who places in his or her stock or who has in his or her possession or on his or her premises, or who sells or offers for sale, any tobacco products on which the tax prescribed by law has not been paid in addition to the other fines and forfeitures may be subject to a penalty of: (1) Twenty-five dollars ($25.00) for each package of cigarettes, little cigars, and cigarillos up to twenty (20) packages and fifty dollars ($50.00) for each package in excess of twenty (20) packages, held, sold, or offered for sale; and(2) Fifty dollars ($50.00) for each box of cigars and twenty-five dollars ($25.00) for each unit of tobacco products other than cigarettes held, sold, or offered for sale.(b) The penalty shall be held to be in the nature of a civil penalty and may be collected by civil or administrative action and may be levied by the Arkansas Tobacco Control Board or any circuit court of this state.(c) A penalty assessed under this section shall be deposited into the tobacco control fund of Arkansas Tobacco Control established under § 26-57-247(p).Amended by Act 2019, No. 1071,§ 23, eff. 7/24/2019.Amended by Act 2013, No. 1273,§ 26, eff. 8/16/2013.Acts 1977, No. 546, § 27; 1985, No. 684, § 2; 1985, No. 824, § 2; A.S.A. 1947, § 84-4527; Acts 2009, No. 785, § 23.