Ark. Code Ann. § 14-60-101: Requirement generally

(a) All municipalities shall be required to provide workers' compensation coverage for their officials, employees, and volunteer fire fighters.

(b) Coverages shall be provided for losses incurred while performing work for the municipality.

(c) Individuals convicted of a criminal offense and committed to a municipal detention facility or state correctional facility who are required to perform work for the municipality shall not be considered employees of the municipality.