Ark. Code Ann. § 26-39-210: Record of settlement

(a) Whenever the county court shall make a settlement with any officer, the substance thereof shall be entered of record so as to show separately: (1) The whole amount received by the officer; (2) The amount of commission allowed him or her; (3) How much remains due to the state and how much to the county; and (4) On what account each sum of money was received and to what particular fund, if any, it belongs. (b) All officers who shall have made settlements with the county courts as provided in this chapter shall immediately pay to the county treasurer the full amount with which they shall stand charged on their settlement. In default thereof, the county sheriff or county collector shall enforce the payment in the manner and by the means prescribed in this subtitle for enforcing the collection of taxes. Acts 1883, No. 114, §§ 192, 193, p. 199; C. & M. Dig., §§ 10154, 10155; Pope's Dig., §§ 13936, 13937; A.S.A. 1947, §§ 84-1431, 84-1432.

(a) Whenever the county court shall make a settlement with any officer, the substance thereof shall be entered of record so as to show separately: (1) The whole amount received by the officer; (2) The amount of commission allowed him or her; (3) How much remains due to the state and how much to the county; and (4) On what account each sum of money was received and to what particular fund, if any, it belongs.

(1) The whole amount received by the officer;

(2) The amount of commission allowed him or her;

(3) How much remains due to the state and how much to the county; and

(4) On what account each sum of money was received and to what particular fund, if any, it belongs.

(b) All officers who shall have made settlements with the county courts as provided in this chapter shall immediately pay to the county treasurer the full amount with which they shall stand charged on their settlement. In default thereof, the county sheriff or county collector shall enforce the payment in the manner and by the means prescribed in this subtitle for enforcing the collection of taxes.