Ark. Code Ann. § 14-90-909: Delinquent penalty

(a) Upon receipt of the municipal improvement district delinquent list as certified by the county tax collector, the collector shall mark the filing date and add to each delinquent installment a penalty of ten percent (10%).

(b) The collector shall then extend into the books or permanent record each tract, block, or parcel of land with the total of the annual installment, penalty, and costs, together with the name and address of each supposed owner of each tract, block, or parcel.