(a) The county official responsible for the payment of payroll taxes and Arkansas Public Employees' Retirement System contributions of county employees shall provide evidence of payment of payroll taxes and retirement system contributions to the:(1) County judge;(2) County clerk; and(3) County treasurer.
(1) County judge;
(2) County clerk; and
(3) County treasurer.
(b) Evidence of payment of payroll taxes and retirement system contributions under this section shall be provided within thirty (30) days of payment.