Ark. Code Ann. § 16-121-102: Presumptions

(a) The receipt of benefits because of meter tampering or unauthorized reconnection of utility services by a utility customer without incurring proper charges therefor shall be evidence creating presumption of an intent to defraud or deprive a utility supplier from receiving proper charge or payment for such utility service.

(b) The presence upon property served by a utility supplier of a metering device altered to improperly monitor the amount of utility service used on or by such property shall be evidence creating a presumption that the utility customer has diverted or obtained utility service with the intent to deprive or defraud a utility supplier from receiving proper charges or payment for such utility service.