The county sheriff shall collect and account for all taxes due upon convictions and all fines, forfeitures, and other sums of money, by whatever name designated, owing to the state or any county by virtue of any order, judgment, or decree of a court of record.Acts 1883, No. 114, § 186, p. 199; C. & M. Dig., § 10148; Pope's Dig., § 13930; A.S.A. 1947, § 84-1427. The county sheriff shall collect and account for all taxes due upon convictions and all fines, forfeitures, and other sums of money, by whatever name designated, owing to the state or any county by virtue of any order, judgment, or decree of a court of record.Acts 1883, No. 114, § 186, p. 199; C. & M. Dig., § 10148; Pope's Dig., § 13930; A.S.A. 1947, § 84-1427.
Arkansas Legal Code