Arkansas Code
Subchapter 6 - Stock at Large
§ 14-386-605. Disposition of excess money

(a) After deducting the charges and damages as ascertained in § 14-386-603, the impounder shall pay the remainder to the treasurer of the fencing district, taking his receipt for it.
(b) The failure to pay the moneys to the treasurer by the impounder or other person claiming to be damaged by the stock shall be deemed theft and punished as such.