Arkansas Code
Subchapter 1 - General Provisions
§ 16-66-118. Defaults of officers

(a) Each officer to whom any execution is delivered shall be liable and bound to pay the whole amount of money specified in or endorsed on the execution and directed to be levied if he or she willfully:
(1) Neglects or refuses to execute or levy the execution according to law;
(2) Takes in execution any property, or if any property is delivered to him or her by any person against whom an execution may have been issued, and the officer neglects or refuses to make a sale of the property so delivered according to law;
(3) Does not return the execution on or before the return day specified therein;
(4) Makes a false return of the execution; or
(5) After having taken the defendant's body in execution, permits him or her to escape, and does not have his body according to the command of the writ.

(b) It shall be the duty of the clerk of the court from which any execution may be issued to endorse on the execution the time when it was returned.
(c) If the officer, on the return of any execution or at the time the execution ought to be returned, does not have the money which he or she may have become liable to pay as prescribed in subsection (a) of this section and does not pay the money over according to the command of the writ, any person aggrieved thereby may have his or her action against the officer and his or her securities, upon his or her official bond.
(d) If any officer sells any property under any execution, whether he or she received payment therefor or not, or makes the money specified in or endorsed on any execution and directed to be levied, or any part thereof, and does not have the amount of such sales or the money so made before the court and does not pay over the same according to law, he or she shall be liable to pay the whole amount of the sale or money by him or her made to the person entitled thereto, with lawful interest thereon, and damages in addition at the rate of ten percent (10%) per month to be computed from the time when the execution is made returnable until the whole is paid, to be recovered in an action against the officer and his securities on his or her official bond.
(e)
(1) The party aggrieved may proceed against the officer by the motion before the court in which the writ is returnable in a summary manner, ten (10) days' previous notice of the intended motion being given, on which motion the court shall render judgment for the amount which ought to have been paid, with interest and damages as provided in subsection (d) of this section, and award execution thereon.
(2) The proceeding against any officer by motion in the manner prescribed in subdivision (e)(1) of this section shall not be construed to exempt the securities of the officer from liability.

(f)
(1) It shall be the duty of every officer to whom any execution may be directed, issued on any judgment recovered on motion according to the provisions of subsections (d) and (e) of this section, to execute the execution within fifteen (15) days after it shall be delivered to him or her.
(2) The officer shall be subject to the same penalties and liabilities for every default therein as on other executions.

(g) If any sheriff or other officer to whom any execution may be legally directed refuses to receive the execution and execute it according to law, the officer shall be deemed guilty of a misdemeanor in office and shall also be liable to the party aggrieved for the amount of money specified in the execution, to be recovered against him or her and his or her securities on his or her official bond.