Ark. Code Ann. § 2-19-211: Use of penalties from fertilizer tonnage fees

All penalties received by the Department of Agriculture for failure to pay or report fertilizer tonnage fees shall be remitted to the Board of Trustees of the University of Arkansas, to be credited to the University of Arkansas, Division of Agriculture, Soil Testing and Research Fund in the same manner as prescribed by § 2-19-209 and to be used for the same purposes as described in § 2-19-209 .