Arkansas Code Title 14. Local Government § 14-90-901. Penalty--Damages

(a)(1) A county tax collector who fails to make payment to the county treasurer within the time prescribed by §§ 14-90-904 and 14-90-907, or who fails to certify the delinquent list to the clerk of the circuit court within the time prescribed by §§ 14-90-905 and 14-90-908, is guilty of a violation and upon conviction shall be fined in the sum of ten dollars ($10.00) for each offense.

(2) Each day intervening between the time fixed for making the payment or filing the delinquent list and the time the payment is made or the delinquent list is filed shall be considered a separate offense.