Arkansas Code
Subchapter 1 - General Provisions
§ 5-54-122. Filing false report with law enforcement agency

(a) As used in this section, “report” means any communication, either written or oral, sworn or unsworn.
(b) A person commits the offense of filing a false report if he or she files a report with any law enforcement agency or prosecuting attorney's office of any alleged criminal wrongdoing on the part of another person knowing that the report is false.
(c)
(1) Filing a false report is a Class D felony if:
(A) The alleged criminal wrongdoing is a capital offense, Class Y felony, Class A felony, or Class B felony;
(B) The law enforcement agency or prosecuting attorney's office to whom the false report is made has expended in excess of five hundred dollars ($500) in order to investigate the false report, including the costs of labor;
(C) Physical injury results to any person as a result of the false report;
(D) The false report is made in an effort by the person filing the false report to conceal his or her own criminal activity; or
(E) The false report results in another person being arrested.

(2) Otherwise, filing a false report is a Class A misdemeanor.

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