2014 Arkansas Code
Title 5 - Criminal Offenses
Subtitle 5 - Offenses Against The Administration Of Government
Chapter 54 - Obstructing Governmental Operations
Subchapter 1 - General Provisions
§ 5-54-107 - Compounding.

(a) A person commits the offense of compounding if he or she:

(1) Solicits, accepts, or agrees to accept any pecuniary benefit as consideration for refraining from reporting to a law enforcement authority the commission or suspected commission of any offense or information relating to an offense; or

(2) Offers, confers, or agrees to confer a benefit and the receipt of the benefit is prohibited by this section.

(b) Compounding is a:

(1) Class B felony if the offense concealed is a Class Y felony;

(2) Class C felony if the offense concealed is a Class A felony;

(3) Class D felony if the offense concealed is:

(A) A Class B felony;

(B) A Class C felony;

(C) A Class D felony; or

(D) An unclassified felony; or

(4) Class B misdemeanor if the offense concealed is a misdemeanor of any class.