The proposed legislation introduces a new criminal offense titled "Prescription Drug Harm or Homicide" under Arkansas Code Title 5, Chapter 63. This offense applies to executive officers of pharmaceutical companies who, while being 18 years or older, introduce a prescription drug into the market and knowingly conceal information about its dangerous effects. If the use of such a drug results in the death or serious physical injury of another person, the executive officer can be charged with this unclassified felony, which carries a potential prison sentence ranging from one year to life.

Additionally, the bill establishes the "Prescription Drug Harm or Homicide Offense Fund," which will be used to support the prosecution of this new offense. The fund will consist of federal grants, appropriations from the General Assembly, and other authorized revenues. The act is set to expire on December 31, 2026, at which point the relevant sections may be removed from the Arkansas Code, and any remaining funds in the offense fund will be transferred to the General Revenue Fund.