Ark. Code Ann. § 20-26-306

After satisfying the lien and any costs that may accrue, any residue remaining shall, on demand within six (6) months, be paid to the guest or boarder. If not so demanded within six (6) months from the date of the sale, the residue shall be deposited by the innkeeper or hotelkeeper with the treasurer of the county in which the inn or hotel is situated, together with a statement of the innkeeper's claim and the cost of enforcing it, a copy of the published notice, and of the amounts received for the goods sold at the sale. The residue shall, by the county treasurer, be credited to the general revenue fund of the county, subject to a right of the guest or boarder, or his or her representative, to reclaim at any time within three (3) years of the date of deposit with the county treasurer.