Ark. Code Ann. § 4-99-106: Exemption information - Requirements

(a) A person claiming an exemption from registration as provided by this chapter shall keep full and accurate records in a form that will enable the person to provide to the Secretary of State or the Attorney General upon request the information required to substantiate an exemption under this chapter.

(b) The information provided under this section shall be verified by a declaration signed under penalty of perjury by each principal of the person claiming exemption.