(a)
(1) Except as stated in subsections (b) and (c) of this section, no officer coming within the purview of this subchapter shall give credit to any person for fees or other emoluments or perquisites of his or her office unless in cases where parties are permitted by law to give bond for costs and the bond has been given as prescribed by law.
(2) In case any such prohibited credit shall be given, the amount thereof shall be charged to the officer as cash.
(b) A public officer performing services for an agency of the State of Arkansas for which a fee is provided in § 21-6-307 or § 21-6-406 may extend credit to that agency provided that statements demanding payment are submitted on at least a quarterly basis.
(c)
(1) Circuit court clerks and probate clerks of the circuit court, sheriffs, and other elected county officials are authorized to extend credit for the payment of court costs and fees to licensed attorneys, financial institutions, improvement districts, and state and federal agencies and may extend credit for payment of recording fees to the Commissioner of State Lands.
(2) Each official may establish policies within his or her office to implement the provisions of this section, which shall include a provision that withdraws this privilege from any person whose account remains past due and unpaid for thirty (30) days until the delinquent account is paid in full.
(d) When elected county officials are authorized to extend credit to attorneys or other persons or entities or agencies for court costs and fees and the official does so and is unable to collect such court costs or fees from the person, entity, or agency, the official shall not be personally liable for payment of such court costs and fees.