Arkansas Code Title 26. Taxation § 26-39-209. Application of funds

(b)(1) The money received for penalty and costs of advertising shall be first applied by the county sheriff or county collector to the cost of advertising delinquent lands, and the surplus, if any, paid into the county treasury at the time of his or her annual settlement.

(2) Should there not be sufficient penalty and costs of advertising to pay the cost of advertising delinquent lands, the balance shall be paid out of the county treasury.