The county collectors shall make a delinquent list of all delinquent clerks and other officers required to pay to the county collectors the amount of revenue received by them, to be called a “list of delinquent officers”.
List of delinquent officers
Ark. Code Ann. § 26-36-205 — under Collection of Delinquent Taxes.
Ark. Code Ann. § 26-36-205