Ark. Code Ann. § 4-59-502: Remission to acquirer of record of sale not made by remitter

(a) A person authorized by an acquirer to furnish money, goods, services, or anything else of value upon presentation of a financial transaction card or a financial transaction card account number by a cardholder, or any agent or employee of such person, who, with intent to defraud the issuer, acquirer, or cardholder, remits to an issuer or acquirer, for payment, a financial transaction card record of a sale, which sale was not made by such person, his or her agent or employee, is guilty of financial transaction card fraud.

(b) Any person violating this section is guilty of a Class C felony.