Arkansas Code
Subchapter 5 - Procedure
§ 12-64-519. Refusal to appear or testify

Any person not subject to this code is guilty of an offense against the state and may be punished in the same manner as if committed before civil courts of the state if he or she:
(1) Has been duly subpoenaed to appear as a witness or to produce books and reports before a military court or before any military or civil officer designated to take a deposition to be read in evidence before such a court;
(2) Has been duly paid or tendered the fees and mileage of a witness at the rates allowed to witnesses attending the circuit court of the state; and
(3) Willfully neglects or refuses to appear, or refuses to qualify as a witness or to testify or to produce any evidence which that person may have been legally subpoenaed to produce.