Ark. Code Ann. § 22-6-305: Certification of purchase money - Penalty

(a) Immediately after each sale of any part of school lands and lots under this subchapter, each county clerk shall certify to the Auditor of State the amount of moneys received by the sheriff on account of the sale, and the Auditor of State shall charge this amount to the sheriff.

(b) Neglect, failure, or refusal by any county clerk to perform duties enjoined upon him or her by this section is a violation, and upon conviction the county clerk shall be fined in any sum not less than one hundred dollars ($100) nor more than five hundred dollars ($500) for each offense and may be removed from office.