Section 21-8-202 - Penalty(a) Any employee of the State of Arkansas, including employees of the state-supported institutions of higher education, who fails to file or who shall falsely file any statement as required under the provisions of this subchapter shall be guilty of a violation.(b) Upon conviction, he or she shall be fined in an amount not less than fifty dollars ($50.00) nor more than five hundred dollars ($500).Acts 1977, No. 849, § 5; A.S.A. 1947, § 12-1632; Acts 2005, No. 1994, § 141.