Arkansas Code
Subchapter 9 - Cleaning Public Drains
§ 14-121-902. Treasurers to keep separate account with drainage district

The county treasurers of this state shall keep upon their books a separate account with each public drainage district of their county, and no money collected under the provisions of § 14-121-901 shall be paid out only for the purpose of keeping clean the particular public ditch for which it was collected.