The bill amends Arkansas Code 5-4-204, which pertains to the collection of court fines, fees, or costs after a defendant defaults on payment. It replaces the term "a fine or costs" with "fines, fees, or costs" throughout the section, thereby broadening the scope of what can be collected. The bill also introduces new provisions for collection methods, allowing for enforcement through any means authorized for civil money judgments and permitting the interception of a defendant's state income tax return for unpaid restitution.

Additionally, the bill clarifies that a judgment requiring a defendant to pay fines, fees, or costs will create a lien on both real and personal property, similar to a civil money judgment. This change aims to enhance the effectiveness of collecting owed amounts and ensures that the financial obligations of defendants are treated with the same seriousness as other civil debts.