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. The language changes include replacing "a fine or costs" with "fines, fees, or costs" throughout the section, thereby broadening the scope of what can be collected. Additionally, the bill introduces new methods for collection, allowing for enforcement through civil action means and enabling the court to intercept a defendant's state income tax return for unpaid restitution.

Furthermore, the bill clarifies that a judgment requiring the defendant to pay fines, fees, or costs will create a lien on both real and personal property, similar to a money judgment in civil actions. This amendment aims to enhance the effectiveness of collecting court-ordered payments and ensures that the financial obligations of defendants are enforceable through various legal avenues.