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State Statute Description/Statute Name Statutory language Type of obligation Actor
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Arkansas Ark. Code Ann. § 16-20-106(c)(1) Fines, Penalties, Taxes, Etc. -- Collection and Settlement -- Accounting -- Audit and Adjustment

The clerks shall keep a true account of all fines, penalties, forfeitures, and judgments imposed, adjudged, or rendered in favor of the state or any county by their respective courts,

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distinguishing those payable to the state from those payable to the county.

Obligation to collect or record Clerk