AR Code § 21-6-307 (2020)
2020 Arkansas Code|Title 21 - Public Officers and Employees|Chapter 6 - Fees|Subchapter 3 - County Officers|§ 21-6-307. Sheriffs

 (a) The following fees shall be charged by each of the sheriffs of the several counties of the State of Arkansas:  (1) For serving every summons, capias, scire facias, attachment, writ of garnishment, writ of injunction, or subpoena $ 30.00  (2) For serving a writ of execution 100.00  (3) For commission for receiving and paying money on execution or process when lands or goods have been taken into custody, advertised, or sold 10%  (4) For every return of a writ, summons, or subpoena, original or judicial 20.00  (5) For executing a writ of inquiry 20.00  (6) For executing a certificate of purchase for real estate under execution 20.00  (7) For making, executing, and subscribing a sheriff's deed to be paid by purchaser 30.00  (8) For serving each order, notice, or rule of any court 30.00  (9) For serving each notice to vacate 30.00  (10) For advertising goods or lands for sale 30.00  (11) For returning each execution or attachment 20.00  (12) For advertising elections in each voting precinct 20.00  (13) For delivering voter registration books for each voting  (14) For serving warrant or order of arrest from any court 50.00  (15) For taking and entering every bail or delivery bond 20.00  (16) For attending every trial of a criminal or civil case of confession in open court 20.00  (17) For serving subpoena for special jurors 20.00.    (b)  (1) Seventy-five percent (75%) of all fees collected by the sheriff shall be paid into the county treasury in the manner provided by law, or to the person entitled to receive the money, or to his or her order, or to his or her attorney of record.  (2)  (A) The remaining twenty-five percent (25%) of all fees collected by the sheriff shall be used by the sheriff to establish a special fund to be known as the “communications facility and equipment fund”.  (B) All funds so designated shall be invested by the sheriff in an interest-bearing account or certificate of deposit into one (1) or more banking institutions domiciled within the State of Arkansas and insured by the Federal Deposit Insurance Corporation.  (C) All sums paid into the communications facility and equipment fund by the sheriff may accumulate as to principal and interest until such time as the deposits or a portion thereof are needed by the sheriff to:  (i) Train operations staff;  (ii) Operate, equip, repair, or replace existing communications equipment;  (iii) Purchase additional communications equipment;  (iv) Otherwise improve a communications facility or system for the sheriff's department; or  (v) Purchase vehicles, weapons, or other equipment for the sheriff's department.    (D) At the discretion of the sheriff, any funds not needed by the sheriff for any of the purposes under this subdivision (b)(2) may be transferred to the county general fund.      (c) The court clerk shall on or before the fifteenth day of each month transmit to the sheriff the fees collected under this section, and the sheriff shall dispose of the fees as provided in this section.  (d) If more persons than one (1) are named in a writ, process, or subpoena, fees shall be charged for each named, unless parties reside or are employed in the same location.  (e) The fees provided shall be for serving of process from any of the several courts of the county.  (f) The fees set forth in this section shall be the sole and exclusive fees to be charged by the sheriffs of the several counties of this state for each of the services enumerated in this section.    precinct 20.00