Ark. Code Ann. § 3-8-315: C.O.D. shipments

(a) All the shipments of spirituous, vinous, or malt liquors to be paid for on delivery, commonly called "C.O.D. shipments", into any county, city, town, district, or precinct where this act is in force shall be unlawful and shall be deemed sales of such liquors at the place where the money is paid or the goods delivered.

(b) The carrier and his or her agents selling or delivering such goods shall be liable jointly with the vendor thereof.