Ark. Code Ann. § 16-110-301: Liability for debts for building, repairing, fitting, etc

(a) Boats and vessels of all descriptions built, repaired, or equipped in this state, or running upon any of the navigable waters of this state, shall be liable for all debts contracted by the owners, masters, or supercargoes, or assignees thereof, on account of all work done, or supplies or materials furnished, by mechanics, tradesmen, and others for, on account of, or towards building, repairing, fitting, furnishing, or equipping the boats or vessels, their engines, machinery, sails, rigging, tackle, apparel, and furniture.

(b) The debts shall have the preference of all other debts due from the owners or proprietors, except wages of mariners, boatmen, and others employed in the service of boats and vessels, which shall be first paid.