Ark. Code Ann. § 5-37-202: Falsifying a business record

(a) A person commits the offense of falsifying a business record if, with purpose to defraud or injure, the person: (1) Makes or causes a false entry to be made in a business record of an enterprise; (2) Alters, erases, obliterates, deletes, removes, or destroys a true entry in a business record of an enterprise; (3) Omits to make a true entry in a business record of an enterprise in violation of a duty to do so that the person knows to be imposed upon him or her by law or by the nature of his or her position; or (4) Prevents the making of a true entry or causes the omission of a true entry in a business record of an enterprise. (b) Falsifying a business record is a Class A misdemeanor. Acts 1975, No. 280, § 2303; A.S.A. 1947, § 41-2303.

(a) A person commits the offense of falsifying a business record if, with purpose to defraud or injure, the person: (1) Makes or causes a false entry to be made in a business record of an enterprise; (2) Alters, erases, obliterates, deletes, removes, or destroys a true entry in a business record of an enterprise; (3) Omits to make a true entry in a business record of an enterprise in violation of a duty to do so that the person knows to be imposed upon him or her by law or by the nature of his or her position; or (4) Prevents the making of a true entry or causes the omission of a true entry in a business record of an enterprise.

(1) Makes or causes a false entry to be made in a business record of an enterprise;

(2) Alters, erases, obliterates, deletes, removes, or destroys a true entry in a business record of an enterprise;

(3) Omits to make a true entry in a business record of an enterprise in violation of a duty to do so that the person knows to be imposed upon him or her by law or by the nature of his or her position; or

(4) Prevents the making of a true entry or causes the omission of a true entry in a business record of an enterprise.

(b) Falsifying a business record is a Class A misdemeanor.