Section 14-60-103 - Responsibility for providing coverage(a) Municipal governing bodies shall be responsible for providing the workers' compensation coverage required by this chapter.(b) Each municipal governing body is authorized to require reimbursement of its general fund on a pro rata basis from the budgets of its various municipal departments and agencies for whom the workers' compensation coverage is provided.(c) Failure of a municipality to provide the workers' compensation coverage as required in this chapter shall result in loss of the municipality's general revenues turn back from the State of Arkansas for the period for which workers' compensation coverage is not provided.Acts 1985, No. 866, § 4; A.S.A. 1947, § 81-1367.