Section 24-6-202 - Penalty(a) Any person who knowingly makes any false statements or who falsifies or permits to be falsified any records of the State Police Retirement System or the Division of Arkansas State Police in an attempt to defraud the system as the result of that act shall be guilty of a misdemeanor.(b) Upon conviction by a court, that person shall be guilty of a Class A misdemeanor.Acts 1951, No. 311, § 8; 1959, No. 484, § 8; A.S.A. 1947, § 42-458; Acts 2005, No. 1994, § 364.