Ark. Code Ann. § 5-54-107: Compounding

(a) A person commits the offense of compounding if he or she: (1) Solicits, accepts, or agrees to accept any pecuniary benefit as consideration for refraining from reporting to a law enforcement authority the commission or suspected commission of any offense or information relating to an offense; or (2) Offers, confers, or agrees to confer a benefit and the receipt of the benefit is prohibited by this section. (b) Compounding is a: (1) Class B felony if the offense concealed is a Class Y felony; (2) Class C felony if the offense concealed is a Class A felony; (3) Class D felony if the offense concealed is: (A) A Class B felony; (B) A Class C felony; (C) A Class D felony; or (D) An unclassified felony; or (4) Class B misdemeanor if the offense concealed is a misdemeanor of any class. Acts 1975, No. 280, § 2807; 1977, No. 360, § 16; A.S.A. 1947, § 41-2807; Acts 1991, No. 1049, § 1.

(a) A person commits the offense of compounding if he or she: (1) Solicits, accepts, or agrees to accept any pecuniary benefit as consideration for refraining from reporting to a law enforcement authority the commission or suspected commission of any offense or information relating to an offense; or (2) Offers, confers, or agrees to confer a benefit and the receipt of the benefit is prohibited by this section.

(1) Solicits, accepts, or agrees to accept any pecuniary benefit as consideration for refraining from reporting to a law enforcement authority the commission or suspected commission of any offense or information relating to an offense; or

(2) Offers, confers, or agrees to confer a benefit and the receipt of the benefit is prohibited by this section.

(b) Compounding is a: (1) Class B felony if the offense concealed is a Class Y felony; (2) Class C felony if the offense concealed is a Class A felony; (3) Class D felony if the offense concealed is: (A) A Class B felony; (B) A Class C felony; (C) A Class D felony; or (D) An unclassified felony; or (4) Class B misdemeanor if the offense concealed is a misdemeanor of any class.

(1) Class B felony if the offense concealed is a Class Y felony;

(2) Class C felony if the offense concealed is a Class A felony;

(3) Class D felony if the offense concealed is: (A) A Class B felony; (B) A Class C felony; (C) A Class D felony; or (D) An unclassified felony; or

(A) A Class B felony;

(B) A Class C felony;

(C) A Class D felony; or

(D) An unclassified felony; or

(4) Class B misdemeanor if the offense concealed is a misdemeanor of any class.