(a)

1. (1) The CGS of the Office of Field Audit shall act at the direction of the Arkansas Racing Commission pursuant to the authority granted to the commission under The Arkansas Casino Gaming Amendment of 2018, Arkansas Constitution, Amendment 100.
2. (2) It is also recognized that duties regarding the collection and administration of other state tax laws are likewise delegated to the Secretary of the Department of Finance and Administration.

3. (3) In the course of fulfilling its duties under this subpart, the CGS shall exercise the following powers, duties, and responsibilities:

   1. (A) Audit income received by a licensee from casino gaming; and
   2. (B) Review the operation, financial data, and program information relating to casino gaming through a central computer that will allow the CGS to:

(i) Audit the gaming operation of a licensee; and

1. (ii) Monitor wagering patterns, payouts, privilege fee payments, and other matters related to the payment of net gaming receipts tax or any other state tax administered by the Department of Finance and Administration;

   1. (C)

      1. (i) Require a licensee to maintain specific records and submit any information, records, or reports required for the administration of net gaming receipts tax or other state taxes.
      2. (ii) The CGS may also make recommendations to the commission that a licensee be required to maintain specified records and submit information, records, or reports required under Amendment 100 and this part as determined by the commission to be necessary for the proper implementation and enforcement of those provisions of Amendment 100 unrelated to the collection of net gaming receipts tax or other state taxes;

   2. (D)

      1. (i) The CGS shall investigate, audit, or review other operations of the licensee unrelated to the collection of net gaming receipts tax or other state taxes, as directed by the commission to fulfill the commission’s responsibilities under Amendment 100.
      2. (ii) The commission shall direct and supervise the CGS in exercising the statutory duties of the commission as authorized under Amendment 100 and this part, except with regard to activities of the CGS related to the collection and administration of net gaming receipts tax or other state taxes; and

   3. (E)

      1. (i) In addition to the duties related to collection of net gaming receipts tax, all day-to-day operational duties related to enforcement of the casino gaming rules adopted by the commission shall be conducted by the CGS under authority of a resolution duly adopted by the commission as recorded in the minutes of the commission delegating such authority.
      2. (ii) Any and all subsequent limitations of such regulation shall be made in the form of a commission resolution.

(b) Additional responsibilities.

1. (1) The CGS shall have unrestricted access to the gaming floor and facility at all times and shall require that each licensee strictly comply with Amendment 100 and the commission’s rules relating to the operation of casino gaming.

2. (2) The CGS shall:

   1. (A) Inspect and examine facilities where casino gaming is offered for play;
   2. (B) Inspect casino gaming and any other equipment or supplies used in conjunction with or in any way related to casino gaming;
   3. (C) Collect any assessments, fees, penalties, or other charges arising from the operation of casino gaming for which a licensee is liable to the State of Arkansas; and

   4. (D)

      1. (i) Receive and investigate complaints concerning the operation of casino gaming by licensees.
      2. (ii) Complaints that cannot be resolved shall be forwarded by the CGS to the commission for review and adjudication by the commission.