(a) In order to enforce the provisions of this subchapter, any officer of the Arkansas Highway Police Division of the Arkansas State Highway and Transportation Department shall have the authority to stop any vehicle appearing to be handling or transporting fuels for the purpose of examining the documents required by this subchapter or to ensure the operator's compliance with its provisions.
(b) If after the examination or investigation it is determined that the transporter should have secured an import/export load permit as required by this subchapter, but has failed to secure that permit, the enforcement officer shall immediately cause the offending vehicle and its operator to be removed to the nearest Arkansas State Highway and Transportation Department property, port of entry, or any designated location where the Director of the Department of Finance and Administration's representative shall immediately assess the tax on that load together with the penalty provided in ยง 26-55-609 against the person found to be responsible for the payment of the tax.
(c) Notice upon the person shall be effectuated by delivering written notice of the assessment to the operator of the vehicle at that time.
(d) The Director of State Highways and Transportation or his or her representative shall be authorized to impound any vehicle and refuse authority to travel on Arkansas highways to any vehicle which, previous to the entry into this state, has not complied with all requirements of this subchapter.
(e) Further, travel shall not be authorized until the criminal fines or bonds have been posted and the taxes and penalties paid in full.
Section: Previous 26-55-602 26-55-603 26-55-604 26-55-605 26-55-606 26-55-607 26-55-608 26-55-609 26-55-610 NextLast modified: November 15, 2016