Ark. Code Ann. § 26-39-214: Adjustment on failure to settle

(a) If any person chargeable shall neglect to render true accounts or settle as provided in this chapter, the county court shall adjust the accounts of the delinquent officer according to the best information that can be obtained and ascertain the balance due the county.

(b) In these cases, the county court may refuse to allow any commission to the delinquent officer, and he or she shall moreover, without delay, pay into the county treasury the balance found due as indicated.