Arkansas Code Title 5. Criminal Offenses § 5-40-103. Removal of improvements to land after forfeiture to state

(a) If any land or town or city lot has been forfeited to the State of Arkansas for the nonpayment of taxes and the title of the state to the land or town or city lot has been confirmed, it is unlawful after the date of the confirmation decree for the former owner or any other person to sell, buy, damage, or remove from the land or town or city lot any building, fence, or other improvement on the land or town or city lot.

(b) Upon conviction, any person violating this section is guilty of a Class B misdemeanor and is liable to the State of Arkansas for three (3) times the amount of the value of the building, fence, or other improvement that is sold, bought, damaged, or removed in violation of this section.