(a) No county collector or his or her deputy, either directly or indirectly, shall be concerned in the purchase of any tract of land or town lot sold for the payment of taxes.
(b) A person violating this section shall be guilty of a violation and subject to a fine of five hundred dollars ($500).
Structure Arkansas Code
Subtitle 1 - General Provisions
Chapter 2 - Penalties and Offenses Generally
§ 26-2-101. Violations by officials generally
§ 26-2-102. Violation of law or order of Arkansas Public Service Commission
§ 26-2-103. Loaning or using public money by officials
§ 26-2-104. Violations in assessment or equalization generally
§ 26-2-105. County assessor failing or neglecting to make appraisals
§ 26-2-106. Failure to list and value property
§ 26-2-107. Disposition of property to avoid assessment
§ 26-2-108. Nonperformance of duty by county clerk, county assessor, or county collector
§ 26-2-109. County collector purchasing tax land
§ 26-2-110. Improper tax collecting
§ 26-2-111. Fraudulent statement of accounts by collecting officer
§ 26-2-112. Removal of county judge
§ 26-2-113. Prosecution by state
§ 26-2-114. Taxpayer suit to recover taxes lost by corruption in office