Arkansas Code
Chapter 57 - Interest and Usury
§ 4-57-105. Usurious interest prohibited

No person or corporation shall, directly or indirectly, take or receive in money, goods, things in action, or any other valuable thing, any greater sum or value for the loan or forbearance of money or goods, things in action, or any other valuable thing, than is prescribed in § 4-57-104.