2014 Arkansas Code
Title 23 - Public Utilities and Regulated Industries
Subtitle 3 - Insurance
Chapter 78 - Burial Associations
§ 23-78-118 - Books -- False entries prohibited.
Any person or burial association official who knowingly makes or allows to be made any false entry on the books of the association with intent to deceive or defraud any member of the association or with intent to conceal the true condition of the association from the Burial Association Board or its agents or employees or any auditor authorized to examine the books of the association under the supervision of the board shall be guilty of a Class A misdemeanor.
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