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Arkansas · Snapshot open-us-law v2026.08, retrieved 2026-09-17

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

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Where this section sits in the code
  1. AR Code
  2. Title 5
  3. Chapter 37
  4. Subchapter 2

(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.

Collected 2026-09-17T21:35:43Z. Source file · JSON

Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License

Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows. Source

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