Arkansas Code
Subchapter 2 - Penalties and Offenses
§ 26-18-204. False answers to questions or affidavits

Any taxpayer or other person who knowingly makes a false answer to any question which may be asked him or her by the Secretary of the Department of Finance and Administration concerning the business, property, assets, or effects of the taxpayer or person, or the valuation thereof, or the income or profits therefrom, or who makes or presents any false affidavit concerning any list, schedule, statement, report, or return, or for any other purpose, filed with the secretary or required to be filed by any state tax law, shall be guilty of a Class D felony.

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