Ark. Code § 26-39-215
Current with legislation from 2024 Fiscal and Special Sessions.
If a delinquent officer shall not pay the amount found due the county and produce the county treasurer's receipt therefor within ten (10) days after the balance is ascertained, the county clerk shall charge the delinquent, as a penalty for such failure, twenty-five percent (25%) on the amount then due.
Ark. Code § 26-39-215