2014 Arkansas Code
Title 5 - Criminal Offenses
Subtitle 5 - Offenses Against The Administration Of Government
Chapter 55 - Fraud against the government
Subchapter 4 - Penalties for Placing Name of Another Person on Property Assessment to Avoid Fees
§ 5-55-401 - Penalties.
(a) It is unlawful for any person to knowingly place the assessment of property under the name of another person in order to avoid the payment of a fee associated with the property.
(b) A violation of this section is a Class B misdemeanor.
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