(a) (1) (A) Upon conviction and a hearing, when the circuit court having jurisdiction over the conveyance seized finds by a preponderance of the evidence that a ground for a forfeiture exists under this subchapter, the circuit court may enter an order to sell the conveyance.
(B) After allowance for reasonable expenses of seizure and maintenance of custody of the conveyance, the proceeds from a sale under subdivision (a)(1)(A) of this section shall be used to satisfy any outstanding restitution under § 5-4-205 owed to a victim of an offense for which the conveyance was used, if the victim files a petition with the circuit court or makes a request to the circuit court within thirty (30) days of the filing of the judgment and commitment order of the convicted defendant.
(2) If there is not a victim of an offense owed restitution under § 5-4-205, the circuit court shall enter an order to:
(A) Permit the law enforcement agency or the prosecuting attorney for the judicial district in which the conveyance was seized to retain the conveyance for official use; or
(B)
(i) Permit the law enforcement agency to sell the conveyance at a public or private sale.
(ii) In the event of a sale, the circuit court shall provide by order that the proceeds be used for payment of any proper expense of the proceeding for forfeiture and sale, including expenses of:
(a) Investigation;
(b) Seizure;
(c) Maintenance of custody;
(d) Advertising; and
(e) Court costs.
(b) Any proceeds from the sale of a forfeited conveyance under subdivision (a)(2)(B) of this section, or if there was a victim of an offense owed restitution under § 5-4-205, the proceeds remaining after the satisfaction of the victim's restitution under § 5-4-205 in excess of a proper expense shall be distributed as follows:
(1) Forty percent (40%) to be deposited into the State Treasury as special revenues to the credit of the Department of Arkansas State Police Fund;
(2)
(A) Forty percent (40%) to the law enforcement agency that perfected the arrest.
(B) However, if a federal agency perfected the arrest, the forty percent (40%) under subdivision (b)(2)(A) of this section shall be distributed to the county sheriff's office of the county responsible for the prosecution; and
(3) Twenty percent (20%) to the county sheriff's office of the county responsible for the prosecution.
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