Ark. Code § 16-68-504
When any fee bill shall come to the hands of any sheriff or other officer to be collected, and the person against whom the fee bill is issued refuses or fails to pay the amount of the fee bill within twenty (20) days after the fee bill shall be presented, the sheriff or other officer may and shall levy the fee bill and the amount claimed thereon on the goods and chattels of the person or persons and expose the goods and chattels for sale within sixty (60) days from the date of the levy. The sheriff or other officer shall give ten (10) days' notice of the time and place of the sale by means of at least four (4) advertisements put up in four (4) of the public places in his or her county. It is unlawful for the person or persons against whom the fee bill is issued, to delay the payment of the fee bill in any manner whatever.
Ark. Code § 16-68-504