Arkansas Code
Subchapter 1 - General Provisions
§ 16-90-114. Postponement of sentence

(a) In any case where the pronouncement of final judgment and sentence shall have been postponed, all costs shall be considered due and payable just as if the sentence and judgment had been pronounced.
(b) It is the intention of this section that the postponement, so far as liability for costs is concerned, shall be regarded as a conviction.