Ark. Code Ann. § 28-48-303

The sheriff and the sureties on his or her official bond shall be responsible for each estate for which he or she acts as public administrator for the faithful performance of his or her duties as such. However, the court in the exercise of its discretion may require him or her to file a bond as is provided in the Probate Code to be filed by a general personal representative, and the liability of the sureties on the special bond, if any, shall be exhausted before resort to the official bond.