Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 4 - Collection And Enforcement > Chapter 36 - Collection Of Delinquent Taxes > Subchapter 2 - Collection Generally > § 26-36-202 - Payment of delinquent taxes.

§ 26-36-202 - Payment of delinquent taxes.

26-36-202. Payment of delinquent taxes.

(a) No taxes returned delinquent shall be paid into the State Treasury except by the collector.

(b) It shall be the duty of the county clerk to add a penalty of ten percent (10%) upon all taxes returned delinquent, which shall be collected in the manner provided for the collection of delinquent taxes.