Arkansas Code Title 5. Criminal Offenses § 5-2-405. Restriction on defenses

(1) The offense charged, as defined, can be committed only by a particular class of persons and the defendant not belonging to that particular class of persons is for that reason legally incapable of committing the offense in an individual capacity, unless imposing liability on the defendant is inconsistent with the purpose of the provision establishing his or her incapacity;

(2) The other person has not been charged with, prosecuted for, convicted of, or has been acquitted of any offense or has been convicted of a different offense or degree of offense, based upon the conduct in question, even if the defendant and the other person were tried jointly; or

(3) The other person has a legal immunity from prosecution based upon the conduct in question.