Arkansas Code Title 26. Taxation § 26-26-713. Filing of required lists

(1) One (1) to be forwarded by the county assessor to the Arkansas Public Service Commission;

(2) One (1) to be filed with the county clerk; and

(3) One (1) to be retained by the county assessor.

(c)(1) The list retained by the county assessor shall be checked by him or her and used in his or her endeavor to place all taxable property on the books.

(2) When the county assessor's books are closed, the county assessor shall certify all of the lists to the county court, and the certificate shall show whether the individuals have made an assessment and if not, why not, and what effort the county assessor has put forth in each case to secure an assessment by each individual on the lists.

(d)(1) Upon conviction, any individual, school director, tax commissioner, county assessor, or other person charged with a duty under this section who fails to perform the duty is guilty of a violation and shall be fined in any sum not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000).

(2) Upon conviction for a second offense, in the case of any public official, the public official shall be removed from office.