(a) Fees paid and penalties collected shall be deposited into the Arkansas Water Development Fund and used in furtherance of the nutrient management program, including this subchapter, except that a portion of the fee may be retained by the conservation districts if a portion of the program has been delegated to conservation districts.
(b) Fees or penalties collected shall be cash funds when received by the Treasurer of State and shall not be deposited into or deemed to be a part of the State Treasury for the purposes of:
(1) Arkansas Constitution, Article 5, § 29;
(2) Arkansas Constitution, Article 16, § 12;
(3) Arkansas Constitution, Amendment 20; or
(4) Any other constitutional or statutory provision.