Arkansas Code Title 15. Natural Resources and Economic Development § 15-56-311. Reporting requirements

Any person, firm, or corporation leasing lands in this state under written contracts providing for a royalty to be paid the lessor for ore deposits or minerals taken out of or off of the land, or any officer, agent, or employee of the lessee, who, with the intent to defraud the lessee out of any part of the royalty, fails, neglects, or refuses to report the true amount or quantity of ore, deposits, or minerals taken from the lands, or who conceals the true amount so taken, or who falsely reports the amount so taken shall be deemed guilty of a felony and upon conviction shall be imprisoned in the penitentiary for not less than one (1) year nor more than five (5) years.