Arkansas Code Title 14. Local Government § 14-123-504. Tax collectors--Bond requirement

(a) The tax collectors in all levee districts embracing land in four (4) or more counties within the state shall each give bond, payable to the president of the board of levee directors, and his successors in office, in an amount to be fixed by the board of directors of the levee district.

(b) The bond shall be executed by the collector as principal and by some surety company authorized to do business in the State of Arkansas as surety.

(c) The treasurer of the board of directors of the levee district is authorized to pay the premiums on the bonds with funds of the levee district.