2010 Arkansas Code
Title 26 - Taxation
Subtitle 1 - General Provisions
Chapter 2 - Penalties And Offenses Generally
§ 26-2-103 - Loaning or using public money by officials.

26-2-103. Loaning or using public money by officials.

If any county treasurer, collector, or sheriff loans any money belonging to the state or county, with or without interest, or uses it for his own purposes, he shall forfeit and pay for every such offense a sum not to exceed one thousand dollars ($1,000) nor less than five hundred dollars ($500), to be recovered in a civil action at the suit of the state, for the use of the state, county, city, town, or body politic.