Ark. Code Ann. § 14-23-108: Unauthorized or constructive fees prohibited

(a) The county courts are prohibited from auditing an officer and from allowing to any officer any fee or allowance not specifically allowed the officer by law, and in no case shall constructive fees be allowed to or paid officers by any county.

(b) Any person violating this section or § 14-23-102 , or corruptly charging or receiving from any county a greater sum than that allowed by law, is guilty of a violation and upon conviction shall be punished by a fine not to exceed five hundred dollars ($500), with the conviction working a forfeiture of the office.