2010 Arkansas Code
Title 16 - Practice, Procedure, And Courts
Subtitle 6 - Criminal Procedure Generally
Chapter 90 - Judgment And Sentence Generally
Subchapter 3 - Restitution to Victims
§ 16-90-311 - Restitution for audit investigation costs.

16-90-311. Restitution for audit investigation costs.

(a) When any defendant is found guilty of or pleads guilty or nolo contendere to theft or any other offense affecting property held by or belonging to the State of Arkansas or any political subdivision of the state, and the Division of Legislative Audit has incurred costs in the investigation of the transactions, the court shall require as part of the sentence the payment of restitution for the audit investigation costs to be payable to the Division of Legislative Audit.

(b) (1) The court shall set the amount of restitution based on audit investigative costs records provided by the Division of Legislative Audit.

(2) Any amounts received by the state or a political subdivision from the Self-Insured Fidelity Bond Program, 21-2-701 et seq., or other third-party bonds as a result of the defendant's actions shall not reduce the amount of restitution required to be paid by the defendant.