Arkansas Code Title 21. Public Officers and Employees § 21-6-310. Officers and employees generally--Disposition of funds

(a)(1) All fees, fines, penalties, and other moneys collected by any county officer, deputy, or county employee shall be deposited with the county treasurer on the first day of each month or within ten (10) days thereafter, and, unless otherwise provided by law, shall be placed in the county general fund.

(2) Inmate commissary trust account balances belonging to the inmate and held by the county sheriff are not deemed county funds and are not subject to this section.