Ark. Code Ann. § 16-68-501

If any party to a suit pays any fees allowed by this act before final judgment and the judgment is thereafter rendered in his or her favor and costs adjudged to him or her, the amount so paid shall be taxed and endorsed on the execution and levied and collected by virtue thereof for the benefit of the party. All fees which have not been paid shall be endorsed on the execution and collected by virtue thereof for the benefit of the person rendering the service, or the fee may be collected on fee bills according to § 16-68-503, but only the costs of the prevailing party shall be so taxed on the execution.