Arkansas Code
Subchapter 11 - Annual Financial Settlements
§ 14-89-1101. Penalties

Every member of any municipal improvement board who fails or refuses to make settlement as required by this subchapter, shall be guilty of a misdemeanor and, on conviction thereof, shall be fined in any sum not exceeding five hundred dollars ($500). In addition thereto, he may be imprisoned for a period not exceeding sixty (60) days.