Arkansas Code Title 5. Criminal Offenses § 5-52-107. Abuse of office

(1) Commits an unauthorized act which purports to be an act of his or her office; or

(2) Omits to perform a duty imposed on him or her by law or clearly inherent in the nature of his or her office.

(1) Class B felony if the value of the benefit is twenty-five thousand dollars ($25,000) or more;

(2) Class C felony if the value of the benefit is five thousand dollars ($5,000) or more but less than twenty-five thousand dollars ($25,000);

(3) Class D felony if the value of the benefit is five hundred dollars ($500) or more but less than five thousand dollars ($5,000); or

(4) Class A misdemeanor if the value of the benefit is less than five hundred dollars ($500) or the value of the benefit cannot be determined.