Ark. Code Ann. § 23-66-301: Misrepresentation or false claims or proofs

Any person shall upon conviction be punished as provided in § 23-60-108 who, knowing it to be such:

(1) Presents or causes to be presented a false or fraudulent claim, or any false or fraudulent proof in support of a claim, for the payment of a loss under an insurance policy;

(2) Prepares, makes, or subscribes any false or fraudulent account, certificate, report, affidavit, or proof of loss, or other document or writing, with the intent or knowledge that it will be presented or used in support of a claim under an insurance policy; or

(3) Conceals, withholds, or misrepresents any information material to a claim under an insurance policy.