AR SB343

Amends Arkansas Code § 26-57-214(e) to modify penalties for unlicensed tobacco product sales, allowing fines up to three times the tax owed on products involved in the transaction.

Establishes criminal penalties for second or subsequent offenses involving tobacco product smuggling: Class A misdemeanor for negligent conduct, Class D felony for knowing conduct, and Class C felony for purposeful conduct.

Amends Arkansas Code § 26-57-226 to apply the same three-times-tax penalty structure and criminal classifications for unlicensed individuals selling tobacco products to consumers.

Modifies Arkansas Code § 26-57-256(a)(5)(B)(ii) to change the Arkansas Tobacco Control Board's civil penalty authority from a fixed maximum of $5,000 per violation to three times the tax value owed on products involved in violations.

Expands the definition of products covered to include vapor products, alternative nicotine products, and e-liquid products alongside traditional cigarettes and tobacco products.