False statements made under oath deemed perjury

Ark. Code Ann. § 11-2-119 — under Department of Labor and Licensing.

Ark. Code Ann. § 11-2-119

Any employer or owner who shall knowingly testify falsely, under oath, or shall knowingly make, give, or produce any false statements or false evidence, under oath, to the Secretary of the Department of Labor and Licensing or his or her authorized representatives shall be deemed guilty of perjury.