Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 4 - Collection And Enforcement > Chapter 39 - Settlement Of Moneys Collected > Subchapter 2 - Payment of Funds Generally > § 26-39-215 - Failure of delinquent officer to pay.

§ 26-39-215 - Failure of delinquent officer to pay.

26-39-215. Failure of delinquent officer to pay.

If a delinquent officer shall not pay the amount found due the county and produce the treasurer's receipt therefor within ten (10) days after the balance is ascertained, the clerk shall charge the delinquent, as a penalty for such failure, twenty-five percent (25%) on the amount then due.