Arkansas § 3-7-303 - Records — Penalties.
Full text of Arkansas Arkansas Code of 1987 Annotated § 3-7-303 — Records — Penalties., with citation guidance and answers to common questions.
§ 3-7-303. Records — Penalties.
Each wholesale distributor and importer of spirituous liquors required to file a return shall keep such complete and accurate books, papers, invoices, and other records as may be necessary to substantiate the accuracy of his or her report and the amount of excise tax due and shall retain the records for not less than three (3) years, subject to the use and inspection of the Secretary of the Department of Finance and Administration or his or her agents. Any person required by this subchapter to retain books, papers, invoices, and other records who fails to produce them upon demand by the secretary or his or her agent or agents of the Alcoholic Beverage Control Division or its successor agency, unless the failure to produce is due to providential or other causes beyond his or her control, shall be guilty of a Class A misdemeanor.
Frequently Asked Questions About Arkansas § 3-7-303
What does Arkansas Code of 1987 Annotated § 3-7-303 cover?
Section 3-7-303 ("Records — Penalties.") is part of the Arkansas Code of 1987 Annotated, the codified statutory law of Arkansas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arkansas § 3-7-303?
A common citation format is "Arkansas Code of 1987 Annotated § 3-7-303" (Arkansas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arkansas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arkansas official source linked on this page or consult a licensed Arkansas attorney.
How does Arkansas § 3-7-303 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arkansas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arkansas.