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 Ann. § 26-57-246
Possession of improperly handled products as prima facie evidence
Acts 1977, No. 546, § 25; A.S.A. 1947, § 84-4525.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.