Arkansas Code Title 26. Taxation § 26-2-111. Collectors--Fraudulent accounts--Removal from office

Any county sheriff, collector of revenues, constable, or other officer collecting moneys belonging to the State of Arkansas, or to any county therein, who fraudulently states his or her account for settlement and thereby deprives the State of Arkansas, or any county therein, of its just revenues; or any county clerk who keeps fraudulent accounts against the county collector or against the county treasurer or makes fraudulent and false additions of the tax books thereby concealing the true value of the same; or any county treasurer who keeps fraudulent accounts of the county revenues coming to his or her hands and, by any of these fraudulent acts, the State of Arkansas or any county therein is deprived of its just revenues, the officer so offending shall, upon conviction, be removed from office.