(a) Any person who engages in the business of owning, operating, or leasing coin-operated amusement devices without first obtaining the license prescribed in § 26-57-412 is declared to be maintaining a public nuisance.
(b) (1) A coin-operated amusement device owned, operated, or leased without first obtaining the license prescribed in § 26-57-412 shall be seized by an authorized agent of the Revenue Division of the Department of Finance and Administration and sold by the Director of the Department of Finance and Administration at public auction on an order of the Pulaski County Circuit Court.
(2) However, a coin-operated amusement device seized under subdivision (b)(1) of this section may be redeemed before sale by the owner of the coin-operated amusement device upon the payment of:
(A) All sales or use taxes due on the coin-operated amusement device;
(B) The sales tax on the receipt of the wrongfully operated coin-operated amusement device;
(C) All costs and expenses incurred in connection with the seizure and obtaining the order of the court; and
(D) A penalty of one thousand dollars ($1,000).
(c) If the offender applies for a license as provided in this subchapter within thirty (30) days subsequent to the payment of the penalty, five hundred dollars ($500) of the penalty shall be allowed as the first annual license fee in the event the license is granted.
Section: Previous 26-57-407 26-57-408 26-57-409 26-57-410 26-57-411 26-57-412 26-57-413 26-57-414 26-57-415 26-57-416 26-57-417 26-57-418 26-57-419 26-57-420 26-57-421 NextLast modified: November 15, 2016