The sale of the vending device shall be for cash, and the proceeds of the sale shall be applied as follows:
(1) To the payment of the costs incident to the seizure and sale of the vending device;
(2) To the payment of any taxes or decal fee costs, including penalties, that may have accrued against the vending device; and
(3) The balance, if any, shall be remitted to the owner of the vending device.
Structure Arkansas Code