§ 5-37-202. Falsifying a business record

AR Code § 5-37-202 (2018) (N/A)
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(a) A person commits the offense of falsifying a business record if, with purpose to defraud or injure, the person:

(1) Makes or causes a false entry to be made in a business record of an enterprise;

(2) Alters, erases, obliterates, deletes, removes, or destroys a true entry in a business record of an enterprise;

(3) Omits to make a true entry in a business record of an enterprise in violation of a duty to do so that the person knows to be imposed upon him or her by law or by the nature of his or her position; or

(4) Prevents the making of a true entry or causes the omission of a true entry in a business record of an enterprise.

(b) Falsifying a business record is a Class A misdemeanor.