Arkansas Code
Chapter 50 - Miscellaneous Violations of Banking Laws
§ 23-50-106. False statements or records — Bribery of commissioner, examiner, or department employee

The following persons shall be guilty of a Class D felony:
(1) Any person or persons who shall knowingly subscribe to or make or cause to be made any false statement or false entry in the books of any financial institution with the purpose to deceive the Bank Commissioner or examiner;
(2) Any person or persons who shall knowingly subscribe to or exhibit false papers with the purpose to deceive the commissioner or the examiner;
(3) Any person or persons who shall make or publish any false statement concerning the assets, liabilities, or affairs of any financial institution; or
(4) Any person or persons who shall bribe or attempt to bribe or offer any gratuity to the commissioner or any examiner.