(a)(1) The judge of probate shall collect a probate transaction fee in the amount of five dollars ($5) for each probate transaction that involves probate court, recording, licenses, or tags.
(2) The probate transaction fee may not apply to tag transfers and replacement transactions.
(3) The probate transaction fee shall be in addition to any other fees authorized by law.
(b) The probate transaction fees collected shall be distributed as follows:
(1) One dollar ($1) of each five dollar ($5) fee shall be paid into a special fund to be used for the operation of the office of the judge of probate.
(2) One dollar ($1) of each five dollar ($5) fee shall be paid into a special fund to be used for the operation of the office of the sheriff.
(3) The remainder of the proceeds from the fees shall be deposited into the county general fund.