Arkansas Code Title 5. Criminal Offenses § 5-54-122. Filing false report with law enforcement agency

(A) The alleged criminal wrongdoing is a capital offense, Class Y felony, Class A felony, or Class B felony;

(B) The law enforcement agency or prosecuting attorney's office to whom the false report is made has expended in excess of five hundred dollars ($500) in order to investigate the false report, including the costs of labor;

(C) Physical injury results to any person as a result of the false report;

(D) The false report is made in an effort by the person filing the false report to conceal his or her own criminal activity;

(E) The false report results in another person being arrested; or

(F) The false report alleges another person purposely selected the victim of a crime because the victim was a member of or was associated with a recognizable and identifiable group or class who share mental, physical, biological, cultural, political, or religious beliefs or characteristics, for the purpose of delayed release under § 5-4-405.