Ark. Code Ann. § 3-2-211: Records and reports of licensees

(a) Each licensee shall keep complete and accurate records of all alcoholic beverages manufactured, distributed, transported, stored, purchased, or sold within or imported into this state.

(b) The records shall be of such kind and form and shall be preserved for such period as the Director of the Alcoholic Beverage Control Division shall prescribe. The records shall be accessible for inspection during the regular hours of business by the authorized agents or employees of the Alcoholic Beverage Control Division or the Alcoholic Beverage Control Enforcement Division and the authorized law enforcement officers of the respective cities, towns, or counties in which the place of business is located.

(c) The Director of the Alcoholic Beverage Control Division shall also have the authority to require the submission of reports by licensees and in such form as he or she may prescribe.