Ark. Code § 14-56-101
If the owner or possessor of any lot or land in any city or incorporated town in this state shall dig or cause to be dug any cellar, pit, vault, or excavation to a greater depth than twelve feet (12') below the curb of the street on which the lot or land abuts, or, if there is no curb, below the surface of the adjoining lots, and shall, by this excavation, cause any damage to any wall, house, or other building upon the lots, adjoining thereto, the owner or possessor shall be liable, in a civil action, to the party injured, to the full amount of the damage. However, the owner or possessor may dig or cause to be dug any cellar, pit, or excavation, to the full depth of any foundation walls of any building upon the adjoining lots, and to the full depth of twelve feet (12') below the grade of the street whereon the lot abuts, established by the corporation authority, without incurring the liability prescribed by this section.
Ark. Code § 14-56-101