In construing and enforcing the provisions of this act relating to penalties, the act, omission, or failure of any officer, agent, or employee of any corporation shall in every case be deemed to be also the act, omission, or failure of the corporation or person.
Acts of agent, employee, or officer are acts of corporation
Ark. Code Ann. § 23-1-107 — under General Provisions.
Ark. Code Ann. § 23-1-107