Ark. Code Ann. § 2-17-234: Records to be maintained

(a) Every public grain warehouseman shall keep, in a place of safety, complete, separate, and correct records and accounts pertaining to the public grain warehouse. These shall include, but not be limited to, records and accounts of all grain received and withdrawn, all unissued receipts and tickets in its possession, copies of all receipts and tickets issued by it, and the receipts and tickets returned to and cancelled by it.

(b) The records shall be retained by the public grain warehouseman for a period of five (5) years.