Arkansas Code
Subchapter 6 - Computer Crimes Against Minors
§ 5-27-604. Failure to report computer child pornography

(a) A person commits failure to report computer child pornography if the person:
(1) Is the owner, operator, or employee of a computer online service, Internet service, or bulletin board service; and
(2) Knowingly fails to notify a law enforcement official that a subscriber is using the computer online service, Internet service, or bulletin board service to commit a violation of § 5-27-603.

(b) Failure to report computer child pornography is a Class A misdemeanor.