Ark. Code Ann. § 14-77-109: Recovery of costs

(a) If the public officer or employee is found by the court to have knowingly violated the provisions of the fiscal responsibility and management laws, the prosecuting attorney or the Attorney General shall be allowed to recover costs and attorney fees associated with the civil suit from the public officer or employee.

(b) Any costs or fees recovered by a prosecuting attorney under this provision shall be deposited into an account administered by the prosecuting attorney and shall be used for expenses of the office.

(c) Any costs or fees recovered by the Attorney General under this provision shall be deposited into the State Treasury.