§ 2-238. Payment of county funds held by officials.

(a)

The county clerk and probate clerk, circuit clerk, constables, county sheriff, county collector, and any other county official are required to pay over to the county treasurer on the first of each month, or within five working days thereafter, all funds in each of their hands belonging to the county or its subdivisions that are by law required to be paid into the county treasury, whether taxes, fines, or any moneys that are collected for any purpose by law and belonging to the county. The county collector shall pay to the treasurer of state all moneys belonging to the state on the day mentioned in this subsection. This section does not mean that the county collector shall make a distribution of taxes to all funds, but that he shall settle with the county treasurer in a lump sum, and the county treasurer shall credit it to the county collector's unapportioned account. Upon the issuance of a certificate of the county clerk or other county officer designated pursuant to A.C.A. § 26-28-102(a) that is issued on or before the 30th day of each month, the county treasurer shall transfer to the various funds 90 percent of the advance payments made by the county collector during the collecting period and, upon final settlement, the proper adjustments shall be made with the various accounts, and the balance remaining in the unapportioned account shall be distributed upon order of the county court approving the final settlement of the county collector.

(b)

Any county clerk and probate clerk, circuit clerk, county sheriff and county collector and any other county official who shall fail to pay over to the county treasurer all taxes or funds in each of their hands belonging to the county or any of its subdivisions that is by law required to be paid into the county treasury, in the time specified herein, shall in addition to any other penalties provided by law, be guilty of a misdemeanor, and upon conviction of a first offense thereof, shall be fined in the amount of $25.00; and upon conviction of a second or subsequent offense thereof, shall be fined in the amount of not less than $250.00 nor more than $500.00.

(c)

This section shall not be in conflict with A.C.A. § 26-39-201 insofar as it deals with the method of settlement between the tax collector and the treasurer.

(Ord. No. 77-O-39, §§ 1—3, 10-6-1977)

State law reference

Similar provisions, A.C.A. § 26-39-201.