Ark. Code Ann. § 23-50-107: False statements or records by officer, agent, or employee

Every officer, agent, or employee of any financial institution organized or doing business under the laws of the state who knowingly subscribes to or makes any false reports or any false statements or entries in the books of the financial institution or knowingly subscribes or exhibits any false writing or paper with the purpose to deceive any person as to the condition of the financial institution is guilty of a Class A misdemeanor.