Arkansas Code
Subchapter 1 - General Provisions
§ 5-53-103. False swearing generally

(a) A person commits false swearing if other than in an official proceeding he or she makes a false material statement, knowing it to be false, under an oath required or authorized by law or in an 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 false swearing.
(c) False swearing is a Class A misdemeanor.