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 - The county sheriff shall collect and account for all taxes...

§ 26-39-211. Deficit in settlement - If the settlement of the county collectors or county sheriffs...

§ 26-39-212. Failure to make settlement - Every officer required to make settlement who shall fail to...

§ 26-39-213. Failure to pay amount due - Every officer who shall fail to pay the amount due...

§ 26-39-215. Failure of delinquent officer to pay - If a delinquent officer shall not pay the amount found...

§ 26-39-216. Judgment for amount due - Unless a delinquent officer shall appear upon the first day...

§ 26-39-217. Reexamination of settlement - If good cause be shown for setting aside the settlement,...

§ 26-39-218. Lien for balance due - The amount or balance of every account settled and due...

§ 26-39-219. Judgment against delinquent officers and securities - When any balance shall be found against any county clerk,...

§ 26-39-221. Notice of reexamination - Before any settlement shall be reexamined, it shall be the...

Subchapter 3 - Report of Delinquent Taxpayers

§ 26-39-301. Penalty - Any county collector who shall fail to file with the...

Subchapter 4 - Settlement of County Collectors' Accounts

§ 26-39-401. Penalty - Any county clerk or other county officer designated pursuant to...

§ 26-39-404. Settlement with county and county subdivisions - After the tax settlement made with the county collector by...

§ 26-39-406. Distribution to funds - All taxes collected and arising under any law of this...

Subchapter 5 - Failure of County Collectors to Account

§ 26-39-502. Penalty for failing to pay state funds - If any county collector and others bound by law to...