Ark. Code Ann. § 12-64-501: Statutes of limitations

(a) A person charged with desertion or absence without leave in time of war or with aiding the enemy or with mutiny may be tried and punished at any time without limitation.

(b) Except as otherwise provided in this section, a person charged with an offense is not liable to be tried by court-martial if the offense was committed more than five (5) years before the receipt of sworn charges and specifications by an officer exercising court-martial jurisdiction over the command.

(c) A person charged with an offense is not liable to be punished by nonjudicial punishment if the offense was committed more than two (2) years before the imposition of nonjudicial punishment.

(d) Periods in which the accused was absent from territory in which the state has authority to apprehend him or her, or in the custody of civil authorities, or in the hands of the enemy, shall be excluded in computing the period of limitation prescribed in this section.