Ark. Code Ann. § 26-39-213

Every officer who shall fail to pay the amount due from him or her on settlement and who shall be returned by the county collector or county treasurer to the county court as a delinquent, so that the county collector or county treasurer shall be credited in their accounts with the amount of the delinquency, shall forfeit five percent (5%) per month on the amount due from the time it ought to have been paid, until collected, which may be collected by suit on his or her official bond.