Arkansas Code
Subchapter 2 - Offenses Generally
§ 5-37-202. Falsifying a business record

(a) A person commits the offense of falsifying a business record if, with purpose to defraud or injure, the person:
(1) Makes or causes a false entry to be made in a business record of an enterprise;
(2) Alters, erases, obliterates, deletes, removes, or destroys a true entry in a business record of an enterprise;
(3) Omits to make a true entry in a business record of an enterprise in violation of a duty to do so that the person knows to be imposed upon him or her by law or by the nature of his or her position; or
(4) Prevents the making of a true entry or causes the omission of a true entry in a business record of an enterprise.

(b) Falsifying a business record is a Class A misdemeanor.

Structure Arkansas Code