Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 4 - Collection And Enforcement > Chapter 39 - Settlement Of Moneys Collected > Subchapter 2 - Payment of Funds Generally > § 26-39-212 - Failure to make settlement.

§ 26-39-212 - Failure to make settlement.

26-39-212. Failure to make settlement.

Every officer required to make settlement who shall fail to settle his accounts in the time and manner prescribed by law may be attached and imprisoned until settlement shall be made to the satisfaction of the court to which he is accountable.