(a) Any municipal treasurer who refuses or neglects to maintain the books and records provided in this chapter shall be deemed guilty of malfeasance.
(b) Upon conviction in circuit court, the treasurer shall be fined in any sum not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) and shall be removed from office.
Structure Arkansas Code
Subtitle 3 - Municipal Government
Chapter 59 - Arkansas Municipal Accounting Law
§ 14-59-103. Exemption for other systems
§ 14-59-105. Prenumbered checks — Electronic funds transfers
§ 14-59-107. Fixed asset records
§ 14-59-108. Reconciliation of bank accounts
§ 14-59-109. Prenumbered receipts
§ 14-59-110. Cash receipts journals
§ 14-59-111. Cash disbursements journals
§ 14-59-114. Maintenance and destruction of accounting records
§ 14-59-115. Duties of municipal treasurer
§ 14-59-116. Annual publication of financial statement