Arkansas Code
Subchapter 5 - Organizations and Their Agents
§ 5-2-503. Liability of agents

(a) A person is criminally liable for any conduct constituting an offense that he or she performs or causes to be performed in the name of or in behalf of an organization to the same extent as if that conduct were performed in his or her own name or behalf.
(b)
(1) When a duty to act or refrain from acting is imposed by law upon an organization, any agent of the organization having primary responsibility for the discharge of the duty is criminally liable for a reckless performance or omission to perform the required act to the same extent as if the duty were imposed by law directly upon the agent.
(2) A person convicted of an offense by reason of his or her criminal liability for the conduct of an organization is not subject to the sentence authorized by § 5-4-201(e).