Arkansas Code
Subchapter 1 - General Provisions
§ 14-23-106. Allowance of more than amount due unlawful

(a)
(1) It shall be unlawful for any county court in this state to allow any greater sums for any account, claim, demand, or fee bill against the county than the amount actually due, estimating one dollar ($1.00) in county warrants as at par with one dollar ($1.00) in lawful money of the United States, dollar for dollar, according to the legal or ordinary and customary compensation for services rendered, materials furnished, and salaries or fees of officers, when they are paid in such lawful money.
(2) No county court shall direct the issue of any warrants, nor, if directed in violation of this act, shall any clerk issue any such warrant upon such accounts, claims, demands, or fee bills for more than the actual amount so allowed, which is one dollar ($1.00) in lawful money of the United States for one dollar ($1.00) in county warrants, and no more.

(b) Any county court, or any judge of the county court, or clerk of the court who shall willfully violate any of the provisions of this act, or neglect or refuse to perform any duty imposed in this act, shall be deemed guilty of a misdemeanor and, upon conviction in a court of competent jurisdiction, shall be subject to a fine of not less than ten dollars ($10.00) nor more than one thousand dollars ($1,000) and shall be removed from office.

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