2014 Arkansas Code
Title 21 - Public Officers and Employees
Chapter 7 - Accounting and Reporting
Subchapter 2 - State and Local Officers -- Income and Expenditures
§ 21-7-201 - Penalties.

(a) (1) Any officer who shall refuse or neglect to keep a record complying in all particulars with the requirements of this subchapter or who shall refuse access to the record, within reasonable hours, to any officer by law entitled to inspect the same, or who shall neglect or refuse to make returns as provided in this subchapter shall be deemed guilty of malfeasance.

(2) Upon conviction, he or she shall, for each such offense, be fined in any sum not less than one hundred dollars ($100) and be removed from office.

(b) (1) The writ of mandamus shall lie to compel the production to the proper officer of the records and reports prescribed in this subchapter.

(2) Any officer who shall knowingly and willfully make a false report of the amount received or expended shall be deemed guilty of perjury and, upon conviction, shall suffer the penalties affixed by law thereto.

(c) Nothing contained in this section shall be construed to release the officer offending against the provisions of this subchapter from any liability upon his or her official bond, to exempt him or her from the operation of the provisions of Arkansas Constitution, Article 7, § 27, or to relieve him or her from prosecution and punishment for the crime of embezzlement.