An employer that willfully fails to comply with an income-withholding order issued in another state and received for enforcement is subject to the same penalties that may be imposed for noncompliance with an order issued by a tribunal of this state.
Penalties for noncompliance
Ark. Code Ann. § 9-17-505 — under — Reconciliation with Orders of Other States.
Ark. Code Ann. § 9-17-505