Ark. Code Ann. § 14-24-119: Time scrip must be presented

(a) Every two (2) years, all scrip outstanding and unredeemed in any county of the state shall be presented for adjudication to the county court of the county, and if found to be genuine and properly issued, warrants shall be issued upon the county treasurer in cancellation thereof.

(b) All persons holding any county scrip in any county in this state who do not present it for inspection to the county court of the county, at the times specified in this section shall be rated with the last class to be paid. However, it shall always be good in the payment of taxes and other dues to the county treasury.