Penalty

Any person who knowingly makes any false statement or who falsifies or permits to be falsified any record or records in an attempt to defraud the Arkansas Teacher Retirement System shall be guilty of a Class A misdemeanor and upon conviction shall be punished as provided by law. Acts 1973, No. 427, § 10; A.S.A. 1947, § 80-1444; Acts 2005, No. 1994, § 207. Any person who knowingly makes any false statement or who falsifies or permits to be falsified any record or records in an attempt to defraud the Arkansas Teacher Retirement System shall be guilty of a Class A misdemeanor and upon conviction shall be punished as provided by law. Acts 1973, No. 427, § 10; A.S.A. 1947, § 80-1444; Acts 2005, No. 1994, § 207.