Arkansas Code § 23-78-118

Books - False entries prohibited
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A person or burial association official who knowingly makes or allows to be made a false entry on the books of the association with intent to deceive or defraud a member of the association or with intent to conceal the true condition of the association from the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services or its agents or employees or any auditor authorized to examine the books of the association under the supervision of the board is guilty of a Class A misdemeanor. Amended by Act 2017, No. 788,§ 81, eff. 7/1/2018. Acts 1953, No. 91, § 19; A.S.A. 1947, § 66-1819; Acts 2005, No. 1994, § 360.
A person or burial association official who knowingly makes or allows to be made a false entry on the books of the association with intent to deceive or defraud a member of the association or with intent to conceal the true condition of the association from the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services or its agents or employees or any auditor authorized to examine the books of the association under the supervision of the board is guilty of a Class A misdemeanor. Amended by Act 2017, No. 788,§ 81, eff. 7/1/2018. Acts 1953, No. 91, § 19; A.S.A. 1947, § 66-1819; Acts 2005, No. 1994, § 360.
A person or burial association official who knowingly makes or allows to be made a false entry on the books of the association with intent to deceive or defraud a member of the association or with intent to conceal the true condition of the association from the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services or its agents or employees or any auditor authorized to examine the books of the association under the supervision of the board is guilty of a Class A misdemeanor. Amended by Act 2017, No. 788,§ 81, eff. 7/1/2018. Acts 1953, No. 91, § 19; A.S.A. 1947, § 66-1819; Acts 2005, No. 1994, § 360.
A person or burial association official who knowingly makes or allows to be made a false entry on the books of the association with intent to deceive or defraud a member of the association or with intent to conceal the true condition of the association from the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services or its agents or employees or any auditor authorized to examine the books of the association under the supervision of the board is guilty of a Class A misdemeanor.
Acts 1953, No. 91, § 19; A.S.A. 1947, § 66-1819; Acts 2005, No. 1994, § 360.

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