Arkansas Code
Subchapter 2 - Establishment in Cities of 2,400 or More and County Seat Towns of Less Than 2,400
§ 16-17-214. Collection of fines in district court — Reports to mayor

(a) The county or city official, agency, or department designated under § 16-13-709 as primarily responsible for the collection of fines assessed in district courts shall pay over to the district court clerk by the fifth working day of each month all sums collected.
(b) The county or city official, agency, or department designated under § 16-13-709 shall render to the governing body or, if applicable, each governing body of a political subdivision that contributes to the expenses of a district court for each month, a report under oath of all fines, penalties, forfeitures, fees, and costs collected during the month and attach to the report receipts of the district court clerk for all sums collected during the period.