Arkansas StatutesSubchapter 4 - Settlement of County Collectors' Accounts§ 26-39-401 - Penalty.§ 26-39-402 - Review by county court.§ 26-39-403 - Approval or rejection.§ 26-39-404 - Settlement with county and county subdivisions.§ 26-39-405 - [Repealed.]§ 26-39-406 - Distribution to funds.§ 26-39-407 - [Repealed.]