The proposed bill aims to ensure that any court costs and fees paid by a defendant in a criminal case are refunded if the defendant is found not guilty or acquitted. It introduces a new section to the Arkansas Code, specifically 16-92-107, which outlines the conditions under which refunds will be granted. According to the bill, if a defendant is acquitted of one or more charges but not all, only the costs and fees associated with the charges for which they were found not guilty will be refunded.

Additionally, the bill defines "court costs and fees" to include any sums paid by the defendant to a government entity or a third party responsible for remitting those sums to a governmental entity. This legislation seeks to provide financial relief to defendants who are exonerated, ensuring that they are not penalized with costs associated with charges they did not commit.