{"data":{"id":"us-ar/ark.-code-ann.-5-37-202","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 5-37-202","heading":"Falsifying a business record","body":"(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.\n\n(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.\n\n(1) Makes or causes a false entry to be made in a business record of an enterprise;\n\n(2) Alters, erases, obliterates, deletes, removes, or destroys a true entry in a business record of an enterprise;\n\n(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\n\n(4) Prevents the making of a true entry or causes the omission of a true entry in a business record of an enterprise.\n\n(b) Falsifying a business record is a Class A misdemeanor.","path":["AR Code","Title 5","Chapter 37","Subchapter 2"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"11de289bcb40c5d88ca190c05681729f3d0cfc662cbe61870a985c3c44b4b3c0","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-5-37-201","next":"us-ar/ark.-code-ann.-5-37-203"},"notice":"GroundRules: Original legal text. Not legal advice."}