§ 14-25-103 - Deposit of funds. - Arkansas Statutes

14-25-103. Deposit of funds.

(a) All funds received by a county official by virtue of his official position shall be deposited intact to the accounts authorized in 14-25-102. This section shall apply to all public funds coming into the hands of the official including, but not limited to, the following: fines, fees, taxes, trust funds, federal funds, etc.

(b) Public funds received by one (1) county official and required by law to be transferred to another county official shall be deposited into the account of the first official receiving the funds, and then a check shall be written upon that account to properly transfer the funds.