§ 24-1-208. Contributions — Employees of political subdivisions

(a)

1. (1) Each political subdivision as to which a plan has been approved under § 24-1-205, with respect to wages as defined in § 24-1-202 and at such time or times as the Arkansas Public Employees’ Retirement System may by rule prescribe, shall pay contributions in the amounts and at the rates specified in the applicable Section 218 agreement entered into by the system under § 24-1-204.

2. (2)

   1. (A)

      1. (i) Each political subdivision required to make payments under subdivision (a)(1) of this section, in consideration of the employee’s retention in, or entry upon, employment, is authorized to impose upon each of its employees, as to services which are covered by an approved plan, a contribution with respect to the employee’s wages as defined in § 24-1-202.

      2. (ii) This amount shall not exceed the amount of tax which would be imposed by the Social Security Act, 42 U.S.C. § 301 et seq.

   2. (B) The political subdivision is authorized to deduct the amount of the contribution from the employee’s wages as and when paid.

   3. (C) Failure to deduct the contribution shall not relieve the employee or employer of liability for the payments.

(b) Delinquent payments due under subdivision (a)(1) of this section may be recovered with interest at the rate of six percent (6%) per annum by an action in a court of competent jurisdiction against the political subdivision liable for the payments or at the request of the system, may be deducted from any other moneys payable to the subdivision by any department or agency of the state.