AR HB1950

Allows the Director of Finance and Administration to disclose tobacco tax documents and information to the Attorney General and Director of Arkansas Tobacco Control for enforcement purposes, with confidentiality protections and court approval requirements for use in proceedings.

Amends definitions and creates new requirements for stamp deputies, including quarterly certification of compliance, liability waivers for confidentiality laws, and civil penalties up to $5,000 for violations; establishes detailed grounds for revocation and reinstatement timelines.

Prohibits sale of individual cigarettes and cigarette rolling machines used by licensed tobacco sellers; creates new civil penalties up to $50,000 and criminal penalties for violations.

Creates the Tobacco Products Reporting Act requiring manufacturers, importers, wholesalers, and other sellers to file monthly reports with the Attorney General detailing cigarette sales, acquisitions, and transfers; requires sharing of federal tax reports or authorization for federal disclosure.

Establishes bond requirements for newly qualified nonparticipating manufacturers and those posing elevated compliance risk, with amounts of at least $50,000 or prior escrow deposits; adds joint and several liability provisions for importers and wholesalers regarding escrow obligations.