2014 Arkansas Code
Title 21 - Public Officers and Employees
Chapter 7 - Accounting and Reporting
Subchapter 2 - State and Local Officers -- Income and Expenditures
§ 21-7-211 - Failure of officer to render and settle accounts.
If any collector, sheriff, clerk, or other officer shall willfully neglect or refuse to render his or her accounts and settle with the county court for moneys received by him or her, or which he or she ought to have received, to the use of the county, in the manner and at the time prescribed by this subchapter or shall render a false account, he or she shall be deemed guilty of a misdemeanor in office and shall be proceeded against accordingly.
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