§ 26-18-1004 - Business closure procedure.
26-18-1004. Business closure procedure.
(a) If a noncompliant taxpayer fails to timely seek administrative or judicial review of a business closure decision or if the business closure decision is affirmed after administrative or judicial review, the Director of the Department of Finance and Administration shall affix a written notice to all entrances of the business that:
(1) Identifies the business as being subject to a business closure order; and
(2) States that the business is prohibited from further operation.
(b) (1) The director may also lock or otherwise secure the business so that it may not be operated.
(2) However, if the business is located in the noncompliant taxpayer's home, the director shall not lock or otherwise secure the business but may post the notice under subsection (a) of this section.
(c) The director may request the assistance of the Department of Arkansas State Police or any state or local law enforcement official to post the notice or to secure the business as authorized in this section.
(d) Any taxpayer information disclosed by the director under the procedures outlined in this section shall not be subject to the confidentiality provisions of 26-18-303.