Arkansas Code
Subchapter 2 - Payment of Funds Generally
§ 26-39-215. Failure of delinquent officer to pay

If a delinquent officer shall not pay the amount found due the county and produce the county treasurer's receipt therefor within ten (10) days after the balance is ascertained, the county clerk shall charge the delinquent, as a penalty for such failure, twenty-five percent (25%) on the amount then due.

Structure Arkansas Code