Ark. Code Ann. § 26-58-123: Lien for taxes, penalties, and costs upon natural resources and equipment

The State of Arkansas shall have a lien for the taxes, penalties, and costs imposed by this subchapter upon any and all natural resources and timber severed from the soil or water and also upon any wells, machinery, tools, and implements used in severing such resources, and upon the tract of land from which the natural resources were severed.