Ark. Code Ann. § 16-21-2003: Prosecutor's fees - Collection, payment, and settlement - Penalty for noncompliance

(a) In all counties of the Fifteenth Judicial District, the justices of the peace, municipal courts, circuit courts, and other courts shall assess in all cases the prosecuting attorney's fee provided by law.

(b) At the end of each calendar month and within five (5) days thereafter, the officer collecting the fees shall pay the fees to the treasury of the county, except as otherwise provided in this subchapter, and shall receive from the treasurer his receipt in duplicate, one (1) copy of which shall be filed with the county clerk, the other copy kept by the officer or person making the settlement with the treasurer.

(c) Any officer or person having in his hands any such fees who fails to settle with the county treasurer within the time and the manner provided for in this section shall be subject to indictment, prosecution, and punishment for embezzlement.