{"data":{"id":"us-ar/ark.-code-ann.-14-90-901","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-90-901","heading":"Penalty - Damages","body":"(a) (1) A county tax collector who fails to make payment to the county treasurer within the time prescribed by §§ 14-90-904 and 14-90-907 , or who fails to certify the delinquent list to the clerk of the circuit court within the time prescribed by §§ 14-90-905 and 14-90-908 , is guilty of a violation and upon conviction shall be fined in the sum of ten dollars ($10.00) for each offense. (2) Each day intervening between the time fixed for making the payment or filing the delinquent list and the time the payment is made or the delinquent list is filed shall be considered a separate offense. (b) The municipal improvement district may recover from the collector and his or her bondsmen all damages sustained by reason of his or her noncompliance with this act. Amended by Act 2023, No. 203,§ 21, eff. 8/1/2023. Acts 1949, No. 195, § 10; A.S.A. 1947, § 20-418.6.\n\n(a) (1) A county tax collector who fails to make payment to the county treasurer within the time prescribed by §§ 14-90-904 and 14-90-907 , or who fails to certify the delinquent list to the clerk of the circuit court within the time prescribed by §§ 14-90-905 and 14-90-908 , is guilty of a violation and upon conviction shall be fined in the sum of ten dollars ($10.00) for each offense. (2) Each day intervening between the time fixed for making the payment or filing the delinquent list and the time the payment is made or the delinquent list is filed shall be considered a separate offense.\n\n(1) A county tax collector who fails to make payment to the county treasurer within the time prescribed by §§ 14-90-904 and 14-90-907 , or who fails to certify the delinquent list to the clerk of the circuit court within the time prescribed by §§ 14-90-905 and 14-90-908 , is guilty of a violation and upon conviction shall be fined in the sum of ten dollars ($10.00) for each offense.\n\n(2) Each day intervening between the time fixed for making the payment or filing the delinquent list and the time the payment is made or the delinquent list is filed shall be considered a separate offense.\n\n(b) The municipal improvement district may recover from the collector and his or her bondsmen all damages sustained by reason of his or her noncompliance with this act.","path":["AR Code","Title 14","Chapter 90","Subchapter 9"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"5edc67356596aec4c9dc6f327721fedbb15718381f6a0f63412add1c76f989d2","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-90-805","next":"us-ar/ark.-code-ann.-14-90-902"},"notice":"GroundRules: Original legal text. Not legal advice."}