Ark. Code Ann. § 26-55-907: Testing and sealing

(a) Every compartment of a vehicle tank shall be equipped with permanently attached indicators of the capacity of the compartment.

(b) After each compartment has been gauged or calibrated, if it is approved, the Director of the State Plant Board shall place a seal on each indicator.

(c) It shall be the duty of the owner or operator of the vehicle tank to report to the director immediately the breaking of the seal on the indicator which was placed there by the director.