Penalty

Ark. Code Ann. § 14-59-118, under Arkansas Municipal Accounting Law.

Ark. Code Ann. § 14-59-118

(a) Any municipal treasurer who refuses or neglects to maintain the books and records provided in this chapter shall be deemed guilty of malfeasance.

(b) Upon conviction in circuit court, the municipal treasurer shall be fined in any sum not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) and shall be removed from office.