Arkansas Code
Subchapter 2 - Special Retail Tax
§ 3-7-204. Alternative remedies

Nothing in this subchapter shall preclude the Secretary of the Department of Finance and Administration from resorting to any other legal means of collecting taxes as may now be provided by law. The issuance of a certificate of indebtedness, the entry thereof by the clerk, and the levy of execution, as provided herein, shall not constitute an election of remedies in respect to the collection of the tax.