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26-39-502. Penalty for failing to pay state funds.
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. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-39-502
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: b5cd5bc73a5f11ed339d2f2f091283608924da15a511935e08c14491031fa8d8
Source location: content.xml paragraph 10931
Stored source content
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.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-39-404. Settlement with county and county subdivisions.
After the tax settlement made with the county collector by the county clerk or other county officer designated pursuant to § 26-28-102(a) has been examined and acted upon by the county court, as provided in § 26-39-402, the county collector shall make settlement with the county and its various subdivisions on or before December 30 of each year.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-39-404
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 26-39-404. This identifies an authority to review, not proof of applicability.