Arkansas Code § 24-10-105

Penalty
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Any person who knowingly makes any false statement or who falsifies or permits to be falsified any record or records in any attempt to defraud the Arkansas Local Police and Fire Retirement System shall be guilty of a criminal act and upon conviction thereof shall be punished accordingly. Acts 1981, No. 364, § 7; A.S.A. 1947, § 12-3808.
Any person who knowingly makes any false statement or who falsifies or permits to be falsified any record or records in any attempt to defraud the Arkansas Local Police and Fire Retirement System shall be guilty of a criminal act and upon conviction thereof shall be punished accordingly. Acts 1981, No. 364, § 7; A.S.A. 1947, § 12-3808.
Any person who knowingly makes any false statement or who falsifies or permits to be falsified any record or records in any attempt to defraud the Arkansas Local Police and Fire Retirement System shall be guilty of a criminal act and upon conviction thereof shall be punished accordingly. Acts 1981, No. 364, § 7; A.S.A. 1947, § 12-3808.
Any person who knowingly makes any false statement or who falsifies or permits to be falsified any record or records in any attempt to defraud the Arkansas Local Police and Fire Retirement System shall be guilty of a criminal act and upon conviction thereof shall be punished accordingly.
Acts 1981, No. 364, § 7; A.S.A. 1947, § 12-3808.

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