The proposed bill introduces a new criminal offense titled "Prescription Drug Harm or Homicide" to the Arkansas Code. It defines the offense as occurring when an executive officer of a pharmaceutical company, who is at least 18 years old, introduces a prescription drug into the market while knowingly concealing its dangerous effects. If the drug is prescribed and subsequently causes death or serious physical injury to a user, 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 funded through federal grants, appropriations from the General Assembly, and other authorized revenues. The Attorney General is tasked with utilizing this fund to support the prosecution of the newly defined offense. 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 Account.