Ark. Code Ann. § 26-2-103

If any county treasurer, county collector, or county sheriff loans any money belonging to the state or county, with or without interest, or uses it for his or her own purposes, he or she shall forfeit and pay for every such offense a sum not to exceed one thousand dollars ($1,000) nor less than five hundred dollars ($500), to be recovered in a civil action at the suit of the state, for the use of the state, county, city, town, or body politic.