Any person who knowingly makes any false statement or who falsifies or permits to be falsified any record or records in an attempt to defraud the Arkansas Teacher Retirement System shall be guilty of a Class A misdemeanor and upon conviction shall be punished as provided by law.
Structure Arkansas Code
Title 24 - Retirement And Pensions
Chapter 7 - Retirement of Employees of Schools and Educational Institutions
Subchapter 2 - Arkansas Teacher Retirement System — General Provisions
§ 24-7-204. Tax status of system assets
§ 24-7-205. Correction of errors
§ 24-7-206. Withholding association membership dues
§ 24-7-207. Increase in benefit amount
§ 24-7-208. Benefit enhancements — Restrictions