Ark. Code Ann. § 14-26-101: Requirement generally

(a) All counties shall be required to provide workers' compensation coverage for their officials, employees, and municipal volunteer fire-fighters.

(b) Coverages shall be provided for losses incurred while performing work for the county.

(c) Individuals convicted of a criminal offense and committed to a county detention facility or state correctional facility who are required to perform work for the county shall not be considered employees of the county.