Arkansas Code Title 9. Family Law § 9-14-225. Withholding--Payor's liability

(a) A payor who has been notified of an order of income withholding shall be liable for any amount up to the accumulated amount that should have been withheld should he or she fail or refuse to withhold the income in accordance with the notice.

(b) Once money has been withheld, except as provided in subsection (c) of this section, it shall be considered the property of the custodial parent. The custodial parent to whom the money is owed may seek any and all available redress against any employer who fails to transmit money pursuant to an order of income withholding.

(c) Moneys withheld in cases brought under Title IV-D of the Social Security Act  1 shall become the property of the Office of Child Support Enforcement of the Revenue Division of the Department of Finance and Administration to be distributed in accordance with child support policy.