Arkansas Code
Chapter 66 - Gambling
§ 5-66-117. Horseracing — Agency service wagering

(a)
(1) It is unlawful for any person, either for himself or herself or as agent or employee of another person, to place, offer, or agree to place, either in person or by messenger, telephone, or telegraph, a wager on behalf of another person, for a consideration paid or to be paid by or on behalf of the other person, on a thoroughbred horse race being conducted in or out of this state.
(2) Upon conviction, a person who violates subdivision (a)(1) of this section is guilty of a Class D felony.

(b) It is a defense to prosecution under this section if a defendant can prove that his or her wager on behalf of another person was:
(1) Of a casual nature with no profit motive; and
(2) Merely an accommodation to the other person.

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