Arkansas Code
Subchapter 5 - Business and Commercial Offenses Generally
§ 5-37-502. Animals — Marking, branding, or altering brands

If any person shall mark, brand, or alter the mark or brand of any animal being the property of another person with an intent to steal or convert the carcass or skin of the animal to his or her own use or to prevent identification by the true owner, then upon conviction the person shall be punished in the same manner prescribed by law for theft of the value of the animal.