(a) All funds received by a county official by virtue of his or her 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.Acts 1973, No. 173, § 3; A.S.A. 1947, § 17-1803.
Arkansas Legal Code