Arkansas Code Title 25. State Government § 25-18-207. Book custody, generally

(a)(1) The officers, except the Clerk of the Supreme Court and the members of the General Assembly, receiving digests, acts, and journals shall keep them in good order and turn over the volumes to their successors in office.

(2) On failure to do so without properly accounting for the books, they shall be fined in any sum not less than ten dollars ($10.00) nor more than twenty-five dollars ($25.00).

(b)(1) All officers, except members of the General Assembly, receiving or having custody of books under §§ 25-18-206--25-18-209 and 25-18-220 shall be liable under their bonds for the full value of the books.

(2) All officers settling with any courts or other authority shall account for the books at each annual settlement in like manner as for all money and other assets of their office. Those officers shall make good to the State Treasury the value in money of all books not legally accounted for and shall exhibit the State Treasury receipt for the money in the settlement.