Arkansas Code Title 5. Criminal Offenses § 5-2-503. Agent liability

(b)(1) When a duty to act or refrain from acting is imposed by law upon an organization, any agent of the organization having primary responsibility for the discharge of the duty is criminally liable for a reckless performance or omission to perform the required act to the same extent as if the duty were imposed by law directly upon the agent.

(2) A person convicted of an offense by reason of his or her criminal liability for the conduct of an organization is not subject to the sentence authorized by § 5-4-201(e).