1. (a)

   1. (1) As employer, the governmental entity that pays the salary of a district judge shall make contributions to the Arkansas Public Employees’ Retirement System as a percent of the salary of the active district judge based on the most recent actuarial cost report.
   2. (2) These contributions will begin January 1, 2005.

2. (b)

   1. (1) If any participating public employer fails to file the retirement report with the system by the date established by the Board of Trustees of the Arkansas District Judge Retirement System, the system shall impose a penalty of one hundred fifty dollars ($150) for each time the report is late.
   2. (2) A statement of the penalty shall be sent to the participating employer.
   3. (3) If the penalty is not received by the last business day of the month in which the report was due, then the system shall cause the amount to be transferred from any moneys due the participating public employer from the Treasurer of State as provided in Arkansas Code § 19-5-106(a)(5).

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "606 – 2009 (5) – Contributions Government Entity"