§ 26-39-402 - Review by county court. - Arkansas Statutes

26-39-402. Review by county court.

(a) All county collectors' settlements shall be made and filed with the county courts on or before the fourth Monday of December each year.

(b) (1) It is the duty of the county courts to pass upon the settlements of the county collectors and to approve, reject, or restate them on or before December 31 of each year.

(2) Failure of the county judge to so approve, reject, or restate the settlements of the county collector within this period of time shall constitute a misfeasance in office and shall be a violation punishable by a fine of one hundred dollars ($100) or removal from office.