Arkansas Code Title 26. Taxation § 26-39-206. Receipts--Account settlement

(a) In like manner and time as provided in § 26-39-205, the county sheriff or county collector shall be required to settle his or her accounts of all moneys received by him or her on account of taxes, fines, penalties, and judgments. They shall be entered of record, so as to show:

(b) If any county collector shall fail to make settlement with the county court at the time required, he or she shall be attached until he or she makes a settlement. Immediately after settlement with the county court, the county clerk shall certify to the Auditor of State the amount due the state. The county collector shall, within fifteen (15) days, pay the sums into the State Treasury and, in ten (10) days, pay over to the county treasurer all sums due the county.