Every officer required to make settlement who shall fail to settle his or her accounts in the time and manner prescribed by law may be attached and imprisoned until settlement shall be made to the satisfaction of the county court to which he or she is accountable.
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