Arkansas Code
Chapter 92 - Costs, Fees, Fines, Etc.
§ 16-92-106. Costs and fees — Justices of the peace

(a) In all cases of felony where complaint shall be made before any justice of the peace or other officer, and the party against whom the complaint shall be made shall, upon a hearing thereof, be discharged, committed to jail, or bound over for his or her appearance at the circuit court, the justice or other officer or person to whom any fees may be due shall make out a fee bill for his or her costs allowed by law which may have accrued in the case. He or she shall present to the county court an itemized account, duly sworn to, which shall be examined as provided in subsection (b) of this section and, if found correct, audited and allowed by the county court.
(b) It shall be the duty of the county court to carefully examine the fee bills, and it may, in its discretion, summon witnesses to enable it to ascertain the correctness and validity of the fee bills. If, upon examination and investigation, the county court shall be of the opinion that the fee bills are not authorized by law or are based upon frivolous, malicious, or unauthorized prosecutions improperly allowed by any magistrate, then the county court may reduce, modify, or wholly disallow the fee bills.