(a)
(1) Forfeiture of an office, position, or employment may be raised at the time a public servant pleads guilty or nolo contendere to or is found guilty of an offense under § 25-16-1103(a).
(2)
(A) If the issue of forfeiture is raised against a public servant, the circuit court shall order the public servant to pay a penalty.
(B) The circuit court shall determine the amount of the penalty under subdivision (a)(2)(A) of this section by considering the following:
(i) The length of time over which the offense occurred;
(ii) The amount of money the offense cost the governmental body;
(iii) The amount of the public servant's salary during the time period in which the offense occurred;
(iv) The severity of the public servant's breach of public trust; and
(v) Any other information the court considers relevant.
(C) A penalty paid under subdivision (a)(2) of this section is in addition to an award to the state for restitution and the sentence of the public servant.
(3) If the issue of forfeiture is raised against a public servant, following sentencing a circuit court shall order forfeiture of an office, position, or employment upon a finding that § 25-16-1103 applies to the public servant.
(b)
(1) If the issue of forfeiture is not raised under subsection (a) of this section, an action may be brought to remove the public servant in the manner provided by law to prevent usurpation of office under § 16-118-105.
(2)
(A) If a public servant is removed under subdivision (b)(1) of this section, the circuit court shall order the public servant to pay a penalty to the state.
(B) The circuit court shall determine the amount of the penalty under subdivision (b)(2)(A) of this section by considering the factors under subdivision (a)(2)(B) of this section.
(C) A penalty paid under this subdivision (b)(2) is in addition to an award to the state for restitution and the sentence of the public servant.
(c)
(1) A public official who is removed from office under Arkansas Constitution, Article 5, § 9, may be ordered to pay a penalty if he or she pleads guilty or nolo contendere to or is found guilty of one (1) of the following offenses:
(A) A felony offense;
(B) Theft of property under § 5-36-103;
(C) Abuse of office under § 5-52-107; or
(D) Witness tampering under § 5-53-110.
(2) The circuit court shall determine the amount of the penalty under subdivision (c)(1) of this section by considering the factors under subdivision (a)(2)(B) of this section.
(3) A penalty paid under subdivision (c)(1) of this section is in addition to an award to the state for restitution and the sentence of the public official.
(d) If a person holding an office, position, or employment in a governmental body is disqualified from the office, position, or employment under § 25-16-1104, an action may be brought to remove the person in the manner provided by law to prevent usurpation of office under § 16-118-105.
(e) This section does not prohibit a taxpayer from bringing a civil action under Arkansas Constitution, Article 16, § 13.