Ark. Code Ann. § 20-17-1026: Annual permit fee

(a) Within seventy-five (75) days after the end of the calendar year, each permit holder shall pay to the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services a permit renewal fee in the amount of one hundred dollars ($100).

(b) All annual permit fees shall be classified as general funds of the board and shall be used to make loans to receivers and conservators as provided in § 20-17-1025 .