Arkansas Code Title 16. Practice, Procedure, and Courts § 16-20-106. Collecting taxes, fines, judgments, etc.

(a) The clerks of the several courts of record of this state shall collect and pay over to the treasurer of their respective counties all taxes due on writs, executions, and official seals. They shall also collect and pay over other sums of money, by whatever name designated, coming to their hands and belonging to the state or county.

(b) The clerks of the several courts of record of the state shall render account at each term of their respective courts, verified by oath, of all moneys which have been received to the use of the state or county not before accounted for.

(d) It shall be the duty of the judges of such courts to audit and adjust the accounts of their respective clerks, according to the records, dockets, and papers of their respective courts, and to make two (2) separate bills of the several sums, wherewith their clerks shall be chargeable, specifying on what account the bill is payable. The judges shall certify a copy thereof to the clerk of the county court, who shall file and charge the bill accordingly. The copy shall be certified and delivered to the county treasurer.