(a) A person commits the offense of compounding if he or she: (1) Solicits, accepts, or agrees to accept any pecuniary benefit as consideration for refraining from reporting to a law enforcement authority the commission or suspected commission of any offense or information relating to an offense; or(2) Offers, confers, or agrees to confer a benefit and the receipt of the benefit is prohibited by this section.(b) Compounding is a: (1) Class B felony if the offense concealed is a Class Y felony;(2) Class C felony if the offense concealed is a Class A felony;(3) Class D felony if the offense concealed is:(A) A Class B felony;(B) A Class C felony;(C) A Class D felony; or(D) An unclassified felony; or(4) Class B misdemeanor if the offense concealed is a misdemeanor of any class.Acts 1975, No. 280, § 2807; 1977, No. 360, § 16; A.S.A. 1947, § 41-2807; Acts 1991, No. 1049, § 1.
Arkansas Legal Code