ARKANSAS STATUTES AND CODES
               		§ 26-2-114 - Taxpayer suit to recover taxes lost by corruption in office.
               		
               		
               	 	
               	 	               	 	
               	 	
               	 	
               	 		
26-2-114.    Taxpayer suit to recover taxes lost by corruption in office.
    (a)  If  any taxpayer in any county in this state has knowledge of corruption in  office whereby the State of Arkansas, or any county therein, has been  deprived of its just revenues, he shall have the right, in his own name  as a taxpayer, to institute legal proceedings against the officer, by a  petition to the circuit judge sitting in equity, setting forth the facts  and nature of the corrupt acts, together with exhibits and proofs, and  the petition shall be verified by affidavit of the petitioner.
(b)  Upon  ten (10) days' notice to the defendant, the cause shall proceed as  other causes. It shall be heard, tried, and determined at the first  court after the petition has been filed if the required notice has been  given.
(c)    (1)  The  proceedings authorized by this section shall be summary. However, if it  shall appear to the court that the ends of justice require it, a  continuance may be granted to either party to the next term of the  court, but not thereafter.
      (2)  The  party to whom the continuance is granted shall be required to enter  into additional bond, the amount to be fixed and the security to be  approved by the court.
(d)    (1)  Upon  the trial, if it shall appear that the official acts of the officer are  corrupt and fraudulent and by those acts and doings he shall have  defrauded the State of Arkansas, or any county therein, of its just  revenues, then a decree shall be entered against him ousting him from  his office and declaring it to be vacant, and for all moneys which he  may have unlawfully detained.
      (2)  If,  upon the hearing of the cause, it shall appear that the defendant is  not guilty and has not committed the fraudulent acts complained of, and  that the state and the county have not been deprived of their revenues  as complained of by the petitioner, then a decree shall be entered  according to the facts and, also, a decree shall be entered against the  petitioner and his securities for any sums of money which the defendant  may have actually lost by reason of the proceeding.
(e)  Before  any such cause shall be heard, the petitioner shall enter into bond to  the defendant with security, to be approved by the circuit judge, in a  sufficient sum to pay any damage that the defendant might sustain by the  proceedings.
               	 	
               	 	
               	 	               	 	
               	 	               	 	               	  
               	 
               	 
               	 
               	 
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