Arkansas Code Title 16. Practice, Procedure, and Courts § 16-122-101. Persons subject to liability

(c)(1) The parent or legal guardian having custody of an unemancipated minor under eighteen (18) years of age and over six (6) years of age who takes possession of any goods, wares, or merchandise displayed or offered for sale by any wholesale or retail store or other mercantile establishment without the consent of the owner or seller, and with the intent of converting such goods, wares, or merchandise to his or her own use without having paid the purchase price thereof, shall be subject to civil damages and penalties as set forth in § 16-122-102; provided, for the purpose of this subsection, liability shall not be imposed upon any government entity or private agency which has been assigned any responsibility for the minor child pursuant to court order or action of the Department of Human Services.

(2) However, no parent or legal guardian shall be civilly liable under the provisions of this subsection for any offense committed by an unemancipated minor under eighteen (18) years of age and over six (6) years of age who has not been in his or her physical custody for the thirty (30) days preceding the offense.