Ark. Code Ann. § 3-7-107: Enforcement of rules

(a) Sections 3-7-101 - 3-7-104 and 3-7-106 - 3-7-110 shall be administered and enforced by the Director of the Alcoholic Beverage Control Division and the Secretary of the Department of Finance and Administration.

(b) The director and the secretary are authorized and directed to issue permits as provided for in §§ 3-7-101 - 3-7-104 and 3-7-106 - 3-7-110 , for the manufacture, sale, and transportation of distilled spirits and to enforce the license tax provisions of §§ 3-7-101 - 3-7-104 and 3-7-106 - 3-7-110 and the collection of the license taxes imposed hereby and to promulgate reasonable rules for those purposes.