Arkansas Code
Subchapter 1 - General Provisions
§ 5-53-102. Perjury generally

(a) A person commits perjury if in an official proceeding he or she knowingly:
(1) Makes a false material statement under an oath required or authorized by law;
(2) Applies for or submits an absentee ballot for a city, school district, county, state, or federal election knowing that he or she is unlawfully applying for or unlawfully submitting the absentee ballot; or
(3) Makes a false unsworn declaration under the Uniform Unsworn Foreign Declarations Act, § 16-2-201 et seq.

(b) Lack of knowledge of the materiality of the statement is not a defense to a charge of perjury under this section.
(c) Perjury is a Class C felony.