Ark. Code Ann. § 26-36-211

Any collector of any county, city, or town in this state who returns to any person, personal property, or real estate delinquent, by whom or upon which taxes have been paid or advertises for sale, offers to sell, or sells any real or personal property upon which the taxes have been paid for the year for which they shall be returned delinquent, advertised, offered for sale, or sold shall forfeit and pay to the owner of the property, or any other person interested therein or who may be injured thereby, a sum equal to double the taxes, penalty, and costs charged on the personal property or land together with the actual damages as may have been sustained. For any sum so recovered, the officer and his or her sureties shall be liable on his or her official bond.