Ark Code Ann. § 12-18-201: Failure to notify by a mandated reporter in the first degree.

(a) A person commits the offense of failure to notify by a mandated reporter in the first degree if he or she:

(1) Is a mandated reporter under this chapter;
(2) Has:

(A) Reasonable cause to suspect that a child has been subjected to child maltreatment;
(B) Reasonable cause to suspect that a child has died as a result of child maltreatment; or
(C) Observes a child being subjected to conditions or circumstances that would reasonably result in child maltreatment; and

(3) Knowingly fails to notify the Child Abuse Hotline of the child maltreatment or suspected child maltreatment.

(b) Failure to notify by a mandated reporter in the first degree is a Class A misdemeanor.

Ark Code Ann. § 12-18-202: Failure to notify by a mandated reporter in the second degree.

(a) A person commits the offense of failure to notify by a mandated reporter in the second degree if he or she:

(1) Is a mandated reporter under this chapter;
(2) Has:

(A) Reasonable cause to suspect that a child has been subjected to child maltreatment;
(B) Reasonable cause to suspect that a child has died as a result of child maltreatment; or
(C) Observes a child being subjected to conditions or circumstances that would reasonably result in child maltreatment; and

(3) Recklessly fails to notify the Child Abuse Hotline of the child maltreatment or suspected child maltreatment.

(b) Failure to notify by a mandated reporter in the second degree is a Class C misdemeanor.

Ark Code Ann. § 12-18-203: Making a false report under this chapter.

(a) A person commits the offense of making a false report under this chapter if he or she purposely makes a report containing a false allegation to the Child Abuse Hotline knowing the allegation to be false.

(b)

Ark. Code Ann. § 12-18-204: Unlawful restriction of child abuse reporting.

(a) (1) An employer or supervisor of an employee identified as a mandated reporter commits the offense of unlawful restriction of child abuse reporting if he or she:

(A) Prohibits a mandated reporter under this chapter from making a report of child maltreatment or suspected child maltreatment to the Child Abuse Hotline;
(B) Requires that a mandated reporter under this chapter receive permission or notify a person before the mandated reporter makes a report of child maltreatment or suspected child maltreatment to the Child Abuse Hotline; or
(C) Knowingly retaliates against a mandated reporter under this chapter for reporting child maltreatment or suspected child maltreatment to the Child Abuse Hotline.

(2) (A) Nothing in this section shall prohibit any person or institution from requiring a mandatory reporter employed or serving as a volunteer for a person or institution to inform a representative of that person or institution that the reporter has made a report to the Child Abuse Hotline.
(B) Information disclosed to a person or institution under subdivision (a)(2)(A) of this section shall not be shared outside the organization and may only be shared within the organization to protect the health, safety, and welfare of the child.

(b) Unlawful restriction of child abuse reporting is a Class A misdemeanor.

Ark. Code Ann. § 12-18-205: Unlawful disclosure of data or information under this chapter.

(a) A person commits the offense of unlawful disclosure of data or information under this chapter if the person knowingly discloses data or information to a person to whom disclosure is not permitted by this chapter.

(b) Unlawful disclosure of data or information under this chapter is a Class A misdemeanor.

Ann. Code § 12-18-206: Civil liability for failure to report.

A person required by this chapter to make a report of child maltreatment or suspected child maltreatment to the Child Abuse Hotline who purposely fails to do so is civilly liable for damages proximately caused by that failure.