The county sheriff shall collect and account for all taxes due upon convictions and all fines, forfeitures, and other sums of money, by whatever name designated, owing to the state or any county by virtue of any order, judgment, or decree of a court of record.
Structure Arkansas Code
Subtitle 4 - Collection and Enforcement
Chapter 39 - Settlement of Moneys Collected
Subchapter 2 - Payment of Funds Generally
§ 26-39-207. Taxes on convictions, etc
§ 26-39-211. Deficit in settlement
§ 26-39-212. Failure to make settlement
§ 26-39-213. Failure to pay amount due
§ 26-39-215. Failure of delinquent officer to pay
§ 26-39-216. Judgment for amount due
§ 26-39-217. Reexamination of settlement
§ 26-39-218. Lien for balance due
§ 26-39-219. Judgment against delinquent officers and securities