Arkansas Code
Subchapter 2 - Collection and Disposition of Taxes Generally
§ 14-316-202. Examination of records by commission — Liability for wrongful use of funds

(a) The State Highway Commission:
(1) Shall have authority to examine the books, records, and accounts of road districts and to have them audited; and
(2) May take any other steps necessary to ascertain the exact status and assets of a road district.

(b) Any commissioner, officer, agent, or employee of a road district wrongfully using or permitting the wrongful use of district funds shall be personally liable therefor. The Attorney General, at the request of the commission, shall prosecute the necessary suit, in the name of the district, to enforce that liability.

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