(a) A person commits the offense of issuing a false financial statement if, with purpose to defraud or injure, the person:
(1) Makes or delivers a written instrument that describes his or her or another person's financial condition or ability to pay, knowing the written instrument is inaccurate in some material respect; or
(2) Represents in writing that a written instrument that describes a person's financial condition or ability to pay is accurate with respect to that person's financial condition or ability to pay, knowing the written instrument is inaccurate in some material respect.
(b) Issuing a false financial statement is a Class A misdemeanor.
Structure Arkansas Code
Subtitle 4 - Offenses Against Property
Chapter 37 - Forgery and Fraudulent Practices
Subchapter 2 - Offenses Generally
§ 5-37-202. Falsifying a business record
§ 5-37-203. Defrauding a secured creditor
§ 5-37-204. Fraud in insolvency
§ 5-37-205. Issuing a false financial statement
§ 5-37-206. Receiving a deposit in a failing financial institution
§ 5-37-207. Fraudulent use of a credit card or debit card
§ 5-37-208. Criminal impersonation
§ 5-37-209. Criminal possession of a forgery device
§ 5-37-210. Obtaining a signature by deception
§ 5-37-211. Defrauding a judgment creditor
§ 5-37-212. Unlawfully using a slug
§ 5-37-213. Criminal simulation
§ 5-37-214. Fraud — Aggregation of amounts
§ 5-37-215. Fraudulently filing a Uniform Commercial Code financing statement
§ 5-37-216. Defrauding a prospective adoptive parent
§ 5-37-219. Unlawful possession of a skimmer
§ 5-37-226. Filing instruments affecting title or interest in real property
§ 5-37-227. Financial identity fraud — Nonfinancial identity fraud — Restitution — Venue