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The Department of Revenue could suspend retailer and distributor licenses, starting with a three-day suspension for a first violation and escalating to 30 days for repeat offenses

While it doubled its tobacco tax from 59 cents to $1.15 per pack, it also provided that within 300 feet of the state line, and wherever there are two adjoining border towns, the cigarette tax on the Arkansas side is required to be equal to the cigarette tax of the neighbour state plus 3 cents, as long as this is not greater than the Arkansas rate