Certain criminal offenses.
Ark. Code Ann. § 23-51-304
in effect(a)(1) An officer, director, employee, or shareholder of a state trust company commits an offense if the officer, director, employee, or shareholder of a state trust company knowingly:
(A) Conceals information or a fact or removes, destroys, or conceals a book or record of the state trust company for the purpose of concealing information or a fact from the Bank Commissioner or an agent of the commissioner; or
(B) For the purpose of concealing information, removes or destroys a book or record of the state trust company that is material to a pending or anticipated legal or administrative proceeding.
(2) An officer, director, or employee of a state trust company commits an offense if the person knowingly makes a false entry in the books or records or in a report or statement of the state trust company.
(3) An offense under this subsection is a Class D felony.
(b) A person who knowingly fails or refuses to file the application for acquisition of control of a state trust company as required by § 23-51-602 commits a Class A misdemeanor.
Source: Arkansas General Assembly, Acts of 2021-2026 (arkleg.state.ar.us)URL: https://arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=237.pdf&ddBienniumSession=2025%2F2025RFetched: 11/8/2026