(a) It shall be unlawful for the head or any subordinate in charge of any state department, board, bureau, or other state-maintained institution to cause, permit to occur, or allow to exist any deficiency in excess of regular appropriation made for maintenance of the department, board, bureau, or other state-maintained institution.
(b)
(1) Any person violating this section shall be deemed guilty of a misdemeanor.
(2) Upon conviction, an offender shall be fined in any sum not to exceed five hundred dollars ($500) or imprisoned not more than ninety (90) days, or both fined and imprisoned, and shall be discharged from office.
Structure Arkansas Code
Chapter 2 - State Revenues — Receipts and Expenditures Generally
Subchapter 1 - General Provisions
§ 19-2-101. Receipts for all funds coming into State Treasury
§ 19-2-102. Duplicate receipts given by Treasurer of State
§ 19-2-103. Time for making payments
§ 19-2-104. Expenditures, contracts, or obligations in excess of appropriations prohibited
§ 19-2-105. Deficiencies in excess of appropriations unlawful