Ark. Code Ann. § 26-51-914: Furnishing exemption certificate to employer

(a) Every employee whose wages are subject to the withholding provisions of this subchapter shall furnish his or her employer with a certificate showing the number of dependents claimed by the employee for purposes of withholding.

(b) If any employee fails or refuses to furnish his or her employer with the certificate, the employer shall withhold from the wages of the employee as if the employee claimed no credit or exemption either for himself or herself or for any dependents.

(c) The furnishing of information in the form required for federal income tax purposes shall be sufficient for the purposes of this section.