Arkansas Code Title 16. Practice, Procedure, and Courts § 16-90-311. Restitution for audit investigation costs

(a) When any defendant is found guilty of or pleads guilty or nolo contendere to theft or any other offense affecting property held by or belonging to the State of Arkansas or any political subdivision of the state, and Arkansas Legislative Audit has incurred costs in the investigation of the transactions, the court shall require as part of the sentence the payment of restitution for the audit investigation costs to be payable to Arkansas Legislative Audit.