Ark. Code Ann. § 16-20-309: Resignation, removal, or death - Settlement of accounts

(a) Any clerk who resigns or is removed from office, or the executor or administrator of any clerk who dies, shall render a perfect account to the proper court, at the next term after the death, resignation, or removal. This account, on oath, shall be made of all arrearages of moneys received by him by virtue of his office, not previously accounted for, and shall settle with the court as if the clerk were still in office.

(b) For this purpose, free access may be had to the office and the records, books, papers, and files therein.

(c) The court may compel such settlement and enforce the payment of any balance by attachment.