1.26 Ark. Code R. 51-806(c)
Every taxpayer filing an Arkansas individual income tax return must sign and date the return. Where a married couple files a joint return or files separately on the same return, both taxpayers must sign the return. Tax returns that have not been signed will not be processed although otherwise complete. If the taxpayer paid someone else to complete the return, the paid preparer must also sign and date the return (in addition to the taxpayer).
Arkansas individual income tax returns that are filed electronically by computer or by telephone must still be signed by the taxpayer. However, the signature can be entered electronically by keystroke or spoken over the telephone for such alternative filing options.
Any taxpayer who files an Arkansas individual income tax return that has been fraudulently prepared is guilty of a Class D felony. ACA 26-18-203.
1.26 Ark. Code R. 51-806(c)