Ark. Code Ann. § 16-92-105: Costs and fees - Liability of county

(a) Fees allowed in criminal cases shall be paid by the defendant, but if sufficient property belonging to the defendant cannot be found for that purpose, the fees shall be paid by the county where the conviction is had, except in cases of misdemeanors, when the county shall not be liable.

(b) In all criminal or penal cases pending under indictment in the circuit courts, if the defendant shall be acquitted or if nolle prosequi shall be entered by the prosecuting attorney, except in cases where the prosecutor shall be adjudged to pay the costs or, in cases of felony, if the defendant shall be convicted and shall not have the property to pay the costs, the costs shall be paid by the county.

(c) The county shall not be liable for costs when the defendant is convicted until execution shall have been issued against the property of the convict and returned unsatisfied for the want of property to satisfy the costs; unless the court in which the trial was held shall certify that, in the opinion of the court, the costs cannot be made out of the property of the defendant.

(d) Whenever the county shall be liable to pay the costs and expenses in criminal cases, the circuit court for the county in which the case was held shall adjust the costs and expenses and cause them to be certified to the county court.