Arkansas Code
Subchapter 2 - License and Privilege Tax
§ 27-87-207. Tax — Failure to pay

(a) It shall be the duty of the sheriff to present the licenses named in § 27-87-206 to the proper ferryman within twenty (20) days after they are issued.
(b) If the amount is not paid, the sheriff shall retain the license.
(c) Twenty (20) days thereafter, if the amount is still unpaid, it shall be the duty of the sheriff to levy on and sell the property of the ferrykeeper to satisfy the amount of the ferry tax, in the same manner and under the same restrictions as lands and tenements, goods, and chattels are required to be levied on and sold under executions on judgments at law.
(d) If sufficient property of the ferrykeeper cannot be found to make the amount of his or her ferry tax, it shall be the duty of the sheriff to return a statement of the facts to the next term of the county court, whose duty it shall be to order a scire facias issued against the securities of the ferrykeeper, returnable to the next term of the court.
(e) If sufficient cause shall not be shown to the contrary, the court shall order judgment against his securities for the amount found due with all costs.

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