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21-2-113. Discrepancies in accounts — Effect on surety.
Arkansas Code — all titles (historical 2020) · legal_authorities
21-2-113. Discrepancies in accounts — Effect on surety.
(a) If any discrepancies are found in the accounts of an officer, the Auditor of State and the county clerk shall immediately notify the bonding company, and the penalties as prescribed in §§ 26-39-215, 26-39-501, and 26-39-502 shall not apply until sixty (60) days have expired from the official notification.
(b)(1)(A) If the accounts are found to be correct, then, after final settlement has been made, the county clerk shall issue a quietus to the officer and shall forward a copy to the Auditor of State.
(B) Issuance of a quietus shall automatically release bondsmen or sureties of the official from any and all liability on the bond in force for the term or part thereof covered by the final settlement.
(2) However, if any discrepancy is found in the account of the county clerk or circuit clerk, the county judge shall immediately notify the bonding company.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 21-2-113
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:21-2-113
Source file: gov.ar.code.title.21.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 0145d796a1593674c1cbcd056316c4d927c0251ab6390e2d5135904bd91f121f
Source location: content.xml paragraph 1040
Stored source content
21-2-113. Discrepancies in accounts — Effect on surety.
(a) If any discrepancies are found in the accounts of an officer, the Auditor of State and the county clerk shall immediately notify the bonding company, and the penalties as prescribed in §§ 26-39-215, 26-39-501, and 26-39-502 shall not apply until sixty (60) days have expired from the official notification.
(b)(1)(A) If the accounts are found to be correct, then, after final settlement has been made, the county clerk shall issue a quietus to the officer and shall forward a copy to the Auditor of State.
(B) Issuance of a quietus shall automatically release bondsmen or sureties of the official from any and all liability on the bond in force for the term or part thereof covered by the final settlement.
(2) However, if any discrepancy is found in the account of the county clerk or circuit clerk, the county judge shall immediately notify the bonding company.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-39-215. Failure of delinquent officer to pay.
If a delinquent officer shall not pay the amount found due the county and produce the county treasurer's receipt therefor within ten (10) days after the balance is ascertained, the county clerk shall charge the delinquent, as a penalty for such failure, twenty-five percent (25%) on the amount then due.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-39-215
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-39-215. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-39-501. Penalty for failing to pay county funds.
(a) Every county collector of the county revenue, having made settlement according to law of the county revenue received and collected by him or her, shall pay the amount found due from him or her into the county treasury, and the county treasurer shall give duplicate receipts therefor, one (1) of which shall be filed by the county collector in the office of the county clerk.
(b) Every county collector or county sheriff who shall fail to make payment of the amount due from him or her on settlement, in the time and manner prescribed in this section, shall forfeit and pay to the county the sum of five percent (5%) per month on the sum wrongfully withheld, to be computed from the time the payment ought to have been made until actual payment, which may be recovered by suit on his or her official bond.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-39-501
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-39-501. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-39-502. Penalty for failing to pay state funds.
If any county collector and others bound by law to pay money directly into the State Treasury shall fail to pay the amount so found due into the State Treasury and produce the Treasurer of State's receipt to the Auditor of State therefor within fifteen (15) days after the settlement required in § 26-39-404, the delinquent county collector shall forfeit:
(1) The commissions allowed him or her by law;
(2) The sum of twenty-five percent (25%) on the amount; and
(3) A penalty of five percent (5%) per month on the amount wrongfully withheld, to be computed from the time it ought to have been paid until actual payment. The Auditor of State shall charge the delinquent accordingly, and the amount of principal and forfeitures may be recovered as provided for in this subchapter.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-39-502
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-39-502. This identifies an authority to review, not proof of applicability.