Arkansas Code
Subchapter 6 - Paper Ballots and Electronic Vote Tabulating Devices
§ 7-5-602. Ballots — Number — Official — Marking device — Spoiled

(a)
(1) The county board of election commissioners of each county in this state using paper ballots counted by hand at the polling site, paper ballots counted by an electronic vote tabulating device at the polling site, or paper ballots cast at a polling site and counted at a central location shall provide for each election precinct one hundred fifty (150) printed ballots for each one hundred (100) or fraction of one hundred (100) electors voting on paper ballots at the last preceding comparable election.
(2) The total number of ballots required to be printed for each election precinct shall not exceed one hundred five percent (105%) of the total number of registered voters for the respective precinct.

(b) A ballot shall not be received or counted in any election to which this subchapter applies unless it is provided by the county board of election commissioners under this section.
(c) At all elections in counties that use paper ballots and in which those ballots are counted by hand, the ballots shall be marked using permanent ink.
(d)
(1) A voter who shall by accident or mistake mar or spoil any ballot so that he or she cannot conveniently or clearly vote on the ballot may return it to the poll workers and receive another ballot, not to exceed three (3) ballots in total.
(2) Spoiled ballots shall be cancelled by a poll worker's writing “CANCELLED” on its face and initialing the ballot.
(3) The cancelled ballots shall be preserved separately from other ballots and returned to the county board of election commissioners and shall be open to public inspection.