Arkansas Code
Subchapter 1 - General Provisions
§ 19-2-101. Receipts for all funds coming into State Treasury

(a) It shall be the duty of the Secretary of State, the Insurance Commissioner, the Commissioner of State Lands, the Attorney General, the Bank Commissioner, and the Auditor of State to issue their receipts respectively for all moneys coming into the State Treasury through their departments, respectively, on account of:
(1) Fees of every kind and character;
(2) Sale of books, charters, and articles of incorporation;
(3) Commissions of notaries public, justices of the peace, and county, city, and town officers, in addition to nomination fees, etc.;
(4) Insurance taxes and fees;
(5) Jitney and chauffeur licenses;
(6) Affidavits of loss, license tags, deeds, patents, field notes, maps, and charts;
(7) Franchise taxes, back taxes, and sand and gravel taxes;
(8) All matters pertaining to the duties of the Attorney General when money belonging to the state is to be collected;
(9) Bank examination fees; and
(10) Any and all fees coming through the Bank Commissioner's office.

(b)
(1) Each of the departments is authorized to accept personal checks when tendered in payment of any of the items mentioned in subsection (a) of this section and issue their receipts, respectively, for them.
(2)
(A) The checks shall be endorsed by the heads of the respective departments to the Treasurer of State and paid into the State Treasury daily, if anything has been collected, with an itemized statement of all items for which payment was made.
(B) No officer endorsing these checks shall become personally liable by reason of the officer's endorsement in case the checks are rejected by the drawee.

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