Ark. Code Ann. § 5-53-103: False swearing generally

(a) A person commits false swearing if other than in an official proceeding he or she makes a false material statement, knowing it to be false, under an oath required or authorized by law or in an unsworn declaration under the Uniform Unsworn Foreign Declarations Act, § 16-2-201 et seq.

(b) Lack of knowledge of the materiality of the statement is not a defense to a charge of false swearing.

(c) False swearing is a Class A misdemeanor.