Ark. Code Ann. § 5-2-502 (2026)

1. An organization commits an offense if:
   1. The organization omits to discharge a specific duty of affirmative performance imposed on an organization by law and the omission is prohibited by criminal law;
   2. The conduct or result specified in the definition of the offense is engaged in, authorized, solicited, requested, commanded, or recklessly tolerated by the board of directors of a corporation or by the executive board of another type of organization or by a high managerial agent acting within the scope of his or her office or employment and in behalf of the organization; or
   3. The conduct or result specified in the definition of the offense is engaged in or caused by an agent of the organization while acting within the scope of his or her office or employment and in behalf of the organization and the offense is:
      1. A violation;
      2. A misdemeanor of any class; or
      3. Defined by a statute that clearly indicates a legislative purpose to impose criminal liability on an organization.
2. Notwithstanding a provision of this subchapter, if the statute defining an offense designates an agent for whose conduct an organization is liable or the circumstances under which an organization is liable, the provisions of that statute apply.

History. Acts 1975, No. 280, § 402; A.S.A. 1947, § 41-402.