Ark. Code Ann. § 25-16-707: Amounts due state to be certified to Attorney General

(a) Within ten (10) days after any amount of money is due and payable to the state, the official, department, institution, or other agency through which the amount is payable shall certify that fact to the Attorney General for his or her attention.

(b) Any person violating the provisions of this section shall be subject to indictment and upon conviction fined in any sum not less than two hundred dollars ($200) nor more than two thousand dollars ($2,000) and, upon proper proceedings, removed from office.