Ark. Code Ann. § 16-68-403

In all actions where tender is made and full payment offered, by discount or otherwise, in such specie as the party by contract or agreement ought to take, and the party to whom the tender is made refuses it and afterwards sues for the debt or goods so tendered, the plaintiff shall not recover costs in the suit, but the defendant shall recover costs in the same manner as if the judgment had been rendered in his or her favor on the merits of the case.