AR SB258

Increases penalties for knowingly taking campaign funds as personal income to felony levels based on the value of the benefit taken: Class B felony for $25,000 or more, Class C felony for $5,000-$24,999, Class D felony for $2,500-$4,999, and Class A misdemeanor for less than $2,500

Prohibits candidates from taking campaign funds as personal income, with exceptions for funds accumulated before July 28, 1995, and allows candidates with opponents to employ spouses or dependent children as campaign workers

Permits candidates with opponents who take unpaid leave from employment to take campaign funds as personal income up to the amount of lost wages, with an option to treat funds as a repayable loan

Clarifies that using campaign funds for personal expenses unrelated to campaign or officeholder activity constitutes taking campaign funds as personal income, but allows specific exceptions for volunteer food purchases, post-election advertising thanking voters, and presidential nominating convention expenses

Establishes affirmative defenses where candidates can avoid prosecution by demonstrating proper reporting and handling of personal property retained as carryover or surplus funds