Arkansas Code
Subchapter 2 - Attendance
§ 6-18-219. False attendance reports

Any teacher, principal, superintendent, or any other person whose duty it is to make reports as to the schools of the county who shall make a false report to the State Board of Education as to the number of children enumerated, the number enrolled in school, or the number in average daily attendance in the schools shall be:
(1) Guilty of a violation punishable by a fine not to exceed one hundred dollars ($100), payable into the general school fund of the county; and
(2) Liable personally for any loss of revenue that the district or state sustains as a result of the false report.

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