Current with legislation from 2024 Fiscal and Special Sessions.
Section 26-57-414 - Owning, operating, or leasing without license a public nuisance - Seizure and sale of devices - Redemption - Subsequent license fee credit(a) Any person who engages in the business of owning, operating, or leasing coin-operated amusement devices without first obtaining the license prescribed in § 26-57-412 is declared to be maintaining a public nuisance.(b)(1) A coin-operated amusement device owned, operated, or leased without first obtaining the license prescribed in § 26-57-412 shall be seized by an authorized agent of the Revenue Division of the Department of Finance and Administration and sold by the Secretary of the Department of Finance and Administration at public auction on an order of the Pulaski County Circuit Court.(2) However, a coin-operated amusement device seized under subdivision (b)(1) of this section may be redeemed before sale by the owner of the coin-operated amusement device upon the payment of:(A) All sales or use taxes due on the coin-operated amusement device;(B) The sales tax on the receipt of the wrongfully operated coin-operated amusement device;(C) All costs and expenses incurred in connection with the seizure and obtaining the order of the court; and(D) A penalty of one thousand dollars ($1,000).(c) If the offender applies for a license as provided in this subchapter within thirty (30) days subsequent to the payment of the penalty, five hundred dollars ($500) of the penalty shall be allowed as the first annual license fee in the event the license is granted.Amended by Act 2019, No. 910,§ 4176, eff. 7/1/2019.Acts 1977, No. 553, § 8; A.S.A. 1947, § 84-2640; Acts 2009, No. 655, § 87.