Arkansas Code Title 16. Practice, Procedure, and Courts § 16-21-110. Accounting for monies received

(a) Each prosecuting attorney shall, on or before January 1 in each year, file in the office of the Auditor of State, and in the offices of the several county treasurers in his district, an account in writing, verified by the affidavit of such attorney, of all the moneys received by him by virtue of his office, during the preceding year, for the use of the state or any county and, at the same time, shall pay over all such moneys to the Treasurer of State or to any county treasurer entitled to receive the moneys.

(b) If any prosecuting attorney neglects to perform the duties required of him in subsection (a) of this section, he shall be deemed guilty of negligence in his office and shall be proceeded against accordingly.