Arkansas Code Title 5. Criminal Offenses § 5-37-202. Falsifying business records

(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.