Ark. Code Ann. § 23-50-108: False reports by commissioner or examiner - Acceptance of bribe

Any commissioner or examiner who shall knowingly make a false or fraudulent report of the condition of any financial institution with the purpose to aid or abet its officers, owners, or agents in continuing to operate an insolvent institution or to injure the financial institution, or any examiner who shall receive or accept any bribe or gratuity given for the purpose of inducing him or her not to file a true and correct report of the condition thereof or who shall neglect to make an examination thereof because of having received a bribe or gratuity, is guilty of a Class D felony.