(a) Sand and gravel may be removed from the beds or bars of any navigable river or lake by the Arkansas Department of Transportation, any county or road district, or any federal agency to be used for road building or maintenance, without paying the State of Arkansas any amount whatsoever.
(b) All persons, firms, or corporations taking or removing sand or gravel from the beds or bars of any navigable river or lake within the State of Arkansas, and selling the sand or gravel for commercial gain to the department, to any county or road district, or to any federal agency for the purpose of road construction or maintenance, and all highway contractors who remove sand or gravel from the beds or bars of any navigable river or lake within the State of Arkansas for the purpose of road building or maintenance, shall be required to pay to the State of Arkansas the customary royalties as provided by law.
(c) Any person, firm, or corporation taking or removing sand or gravel from the beds or bars of any navigable river or lake within the State of Arkansas, to be used in road building, shall keep a detailed account of all gravel or sand so removed.
(d) A copy of the account shall be filed with the Commissioner of State Lands, a copy with the county judge of the county where the sand or gravel is taken and removed, and a copy shall be retained by the person removing the sand or gravel.
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