Ark. Code Ann. § 16-91-108: Costs - Bond - Judgment

(a) There shall be no bond for costs as a requisite for the appeal of either a felony or misdemeanor conviction.

(b) On the affirmance of a judgment, where the appeal is taken by the defendant, and on the reversal of a judgment, where the appeal is taken by the state, a judgment for costs shall be rendered against the defendant.

Crim. Code, § 353; C. & M. Dig., § 3434; Pope's Dig., § 4277; Acts 1971, No. 333, § 4; A.S.A. 1947, §§ 43-2708, 43-2739.