Arkansas Code
Subchapter 1 - General Provisions
§ 16-20-106. Fines, penalties, taxes, etc. — Collection and settlement — Accounting — Audit and adjustment

(a) The clerks of the several courts of record of this state shall collect and pay over to the treasurer of their respective counties all taxes due on writs, executions, and official seals. They shall also collect and pay over other sums of money, by whatever name designated, coming to their hands and belonging to the state or county.
(b) The clerks of the several courts of record of the state shall render account at each term of their respective courts, verified by oath, of all moneys which have been received to the use of the state or county not before accounted for.
(c)
(1) The clerks shall keep a true account of all fines, penalties, forfeitures, and judgments imposed, adjudged, or rendered in favor of the state or any county by their respective courts, distinguishing those payable to the state from those payable to the county.
(2) The clerks shall keep the account open to the inspection of the judges of the respective courts and the members of the grand jury.

(d) It shall be the duty of the judges of such courts to audit and adjust the accounts of their respective clerks, according to the records, dockets, and papers of their respective courts, and to make two (2) separate bills of the several sums, wherewith their clerks shall be chargeable, specifying on what account the bill is payable. The judges shall certify a copy thereof to the clerk of the county court, who shall file and charge the bill accordingly. The copy shall be certified and delivered to the county treasurer.

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