Ark. Code Ann. § 26-57-1101: Additional tax - Cigarettes

(a) In addition to the excise or privilege taxes levied under §§ 26-57-208 and 26-57-802 , there is hereby levied a tax of one dollar and twenty-five cents ($1.25) per one thousand (1,000) cigarettes sold in the state.

(b) As provided in § 26-57-244 , the Secretary of the Department of Finance and Administration may make a direct assessment of excise tax against any person in possession of unstamped cigarettes.