Ark. Code Ann. § 3-3-102: Sentences and fines

(a) When a jail sentence is inflicted as part of the punishment, all persons convicted under this act shall serve out the sentence at hard labor.

(b) All fines and costs assessed against any person under this act and not paid or replevied shall be served out by confinement at hard labor at the rate of one (1) day for each one dollar ($1.00) of the fine and costs.