Arkansas Code Title 16. Practice, Procedure, and Courts § 16-106-108. State money--Collection--Disposition

(a) The county sheriff or other officer collecting any money due to the state shall pay the money into the State Treasury and obtain a final discharge therefor. No money due the state shall be paid to the Attorney General or any other attorney or agent employed in the collection of the money, or to any other person, unless otherwise directed by law.

(b) The court rendering a judgment in favor of the state shall certify the amount thereof, together with the costs, to the Auditor of State and shall also certify the fees due to officers and to witnesses for attendance on behalf of the state, for which the Auditor of State shall issue his or her warrant on the Treasurer of State to the person entitled.