Ark. Code Ann. § 26-39-211

If the settlement of the county collectors or county sheriffs with the county clerks shows any other deficit than that authorized by the provisions of this chapter, it shall be the duty of the county court to immediately notify the prosecuting attorney for the county in which the county collector or county sheriff resides of that fact. Upon notice, it shall be the duty of the prosecuting attorney to immediately bring suit against the county collector or county sheriff and his or her securities for the amount of the deficiency, and also to prosecute the county collector or county sheriff by indictment for malfeasance in office.