(c)

1. (1) Under the provisions of 49 C.F.R. pts. 100-177, every person who transports fuel or fuels within the state must have in the physical presence of each load a bill of lading (manifest), which includes the following information:

   1. (A) Shipper;
   2. (B) Receiver;
   3. (C) Type of fuel being transported;
   4. (D) Date of shipment;
   5. (E) Origin;
   6. (F) Destination; and
   7. (G) Quantity.
2. (2) This documentation may be considered appropriate for the determination that the provisions of Acts 1987, No. 977, are not applicable to that particular load.

(d)

1. (1) Interstate shipments of fuel or fuels which originate outside of Arkansas and are destined outside of Arkansas are exempt from Acts 1987, No. 977.
2. (2) Exemption may be determined by the bill of lading (manifest) information required by 49 C.F.R. pts. 100-177, which shows a non-Arkansas origin and destination.

(e)

1. (1) The enforcement officer shall have the authority to stop any vehicle handling or transporting fuel or fuels:

   1. (A) For the purpose of examining the documents required by Acts 1987, No. 977; or
   2. (B) To ensure the operator's compliance with its provisions.
2. (2) The enforcement officer may affix a seal, stamp, signature, or other written notation on the permit and/or bill of lading.

(f)

1. (1) The enforcement officer may cause the offending vehicle and its operator to be removed to a location designated by that officer.

2. (2) The enforcement officer may retain a copy of:

   1. (A) The bill of lading;
   2. (B) The import/export load permit; and
   3. (C) Other documents that reflect the nature of the violation.
3. (3) The officer will then contact the Department of Finance and Administration's Motor Fuel Tax Section or designated representative for their initiation of assessment and penalty procedures.

(g)

1. (1) Immediate written notice of assessment of taxes and penalties will be presented to the operator of the vehicle at such time by the Commissioner of Revenues or his or her designated agent.
2. (2) Further travel shall not be authorized until the criminal fines and/or bonds have been posted and taxes and penalties have been paid in full.

(i) Any person transporting fuel or fuels into the State of Arkansas without the appropriate bill of lading and import/export load permit shall be:

1. (1) Guilty of a misdemeanor; and
2. (2) Fined not more than two thousand five hundred dollars ($2,500).

(j) Any person taking possession of fuel or fuels within the state for delivery outside the state who is not licensed as a distributor and/or supplier:

1. (1) Is in violation of Acts 1987, No. 977; and
2. (2) Shall be subject to the penalties set forth in Acts 1987, No. 977.

(k)

1. (1) Every common carrier pipeline company, every railroad company, and every water transportation company transporting fuel or fuels to a point within the state from any point outside the state shall provide a copy of the monthly reports to the Commissioner of Revenues, as required by Arkansas Statutes § 75-1117, and Acts 1987, No. 985, § 14, to the director.
2. (2) These reports shall contain the information required by Arkansas Statutes § 75-1117, Subsection (B), and by Acts 1987, No. 985, § 14(b), such as, "... the name and address to whom the deliveries... have been made, the name and address of the originally named consignee... the point of origin, the point of delivery, the date of delivery... the number of gallons... " and other information as required.