Ark. Code Ann. § 16-106-104: Actions against county sheriff, clerk, collector of the revenue, etc., for recovery of money

When the debt is due by a county sheriff, clerk, or the Director of the Revenue Division of the Department of Finance and Administration, or any other receiver of public moneys, for money collected or received, and the officer, collector, or receiver has failed to pay the money in the manner and at the time prescribed by law, the action for the recovery of the debt may be commenced at any time after the failure.

Civil Code, § 485; C. & M. Dig., § 9300; Pope's Dig., § 11986; A.S.A. 1947, § 34-204.