Arkansas Code Title 5. Criminal Offenses § 5-54-107. Compounding offenses

(1) Solicits, accepts, or agrees to accept any pecuniary benefit as consideration for refraining from reporting to a law enforcement authority the commission or suspected commission of any offense or information relating to an offense; or

(2) Offers, confers, or agrees to confer a benefit and the receipt of the benefit is prohibited by this section.

(1) Class B felony if the offense concealed is a Class Y felony;

(2) Class C felony if the offense concealed is a Class A felony;

(3) Class D felony if the offense concealed is:

(4) Class B misdemeanor if the offense concealed is a misdemeanor of any class.