Arkansas Code Title 16. Practice, Procedure, and Courts § 16-90-309. Theft of state or local government property--Restitution

(a) When any defendant is found guilty or pleads guilty or nolo contendere to theft or any other offense affecting property held by or belonging to the state or any political subdivision thereof, the court shall require the payment of restitution for the benefit of the state or the applicable political subdivision as part of the sentence.

(b) The court shall set the amount of restitution based on reliable and probative evidence. Any amounts received by the state or a political subdivision from the Self-Insured Fidelity Bond Program, § 21-2-701 et seq., or other third party bonds as a result of the defendant's actions shall not reduce the amount of restitution required to be paid by the defendant.

(c) If payments are made by the Self-Insured Fidelity Bond Program to reimburse the state or political subdivision for losses incurred as a result of the actions of the defendant, the Self-Insured Fidelity Bond Program is entitled to receive priority to any restitution ordered and received by the court up to the amount paid by the Self-Insured Fidelity Bond Program to the state or political subdivision.

(d) The Self-Insured Fidelity Bond Program is subrogated to any right of the state or political subdivision to the extent of any proceeds paid by the Self-Insured Fidelity Bond Program.

(e) If restitution is allowed to be made over a period of time, the court shall also require the payment of interest on the amount of outstanding restitution. Interest shall begin to accrue from the date the court-ordered restitution is filed with the court clerk. The court shall determine the rate of interest to be assessed.

(f) An order of restitution for the benefit of the state or any political subdivision pursuant to the provisions of this section and § 16-90-310 does not bar any civil remedy that may also be available under law.