Arkansas Code Title 19. Public Finance § 19-2-101. Duty to issue receipts

(1) Fees of every kind and character;

(2) Sale of books, charters, and articles of incorporation;

(3) Commissions of notaries public, justices of the peace, and county, city, and town officers, in addition to nomination fees, etc.;

(4) Insurance taxes and fees;

(5) Jitney and chauffeur licenses;

(6) Affidavits of loss, license tags, deeds, patents, field notes, maps, and charts;

(7) Franchise taxes, back taxes, and sand and gravel taxes;

(8) All matters pertaining to the duties of the Attorney General when money belonging to the state is to be collected;

(9) Bank examination fees; and

(10) Any and all fees coming through the Bank Commissioner's office.

(b)(1) Each of the departments is authorized to accept personal checks when tendered in payment of any of the items mentioned in subsection (a) of this section and issue their receipts, respectively, for them.