A person or burial association official who knowingly makes or allows to be made a false entry on the books of the association with intent to deceive or defraud a member of the association or with intent to conceal the true condition of the association from the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services or its agents or employees or any auditor authorized to examine the books of the association under the supervision of the board is guilty of a Class A misdemeanor.
Structure Arkansas Code
Title 23 - Public Utilities and Regulated Industries
Chapter 78 - Burial Associations
§ 23-78-103. Chapter exclusive authority
§ 23-78-109. Burial associations under authority, supervision, and control of board
§ 23-78-110. Certificate of authority
§ 23-78-111. Fees — Oath at payment
§ 23-78-112. Certificate for benefits — Issuance
§ 23-78-113. Agent's license required
§ 23-78-114. False claim, promise, or representation of agent
§ 23-78-116. Membership dues and assessments
§ 23-78-117. Books, records, accounts, and documents — Inspection and audit
§ 23-78-118. Books — False entries prohibited
§ 23-78-119. Records — Failure to maintain
§ 23-78-120. Semiannual reports
§ 23-78-122. Disposition of collections
§ 23-78-123. Disposition of fees and charges
§ 23-78-124. Revocation of certificate, license, charter, etc. — Hearing
§ 23-78-125. Revocation of certificate, license, charter, etc. — Appeal
§ 23-78-126. Plan for excess financial resources — Approval required