Arkansas Code
Subchapter 3 - Penalties
§ 27-16-306. Perjury

(a) Any person who makes any false affidavit, or knowingly swears or affirms falsely to any matter or thing required by the terms of this chapter to be sworn to or affirmed, is guilty of perjury.
(b) Upon conviction, an offender shall be punishable by fine or imprisonment as other persons committing perjury are punishable.