(a) The Sheriff of Lowndes County may operate a jail store or commissary for all inmates within the confines of Lowndes County custody. The jail store or commissary shall be operated to serve the needs of the county jail population.
(b) Any and all monies collected under subsection (a) shall be deposited by the Sheriff of Lowndes County, or his or her appointed agent, in any bank located in Lowndes County selected by the sheriff, into a fund known as the sheriff's law enforcement fund.
(c) The sheriff's law enforcement fund shall be drawn upon by the Sheriff of Lowndes County, or his or her appointed agent, and shall be used for the betterment of law enforcement in the public's interest in the discharge of the sheriff's office, as the sheriff sees fit.
(d) Any and all monies collected prior to May 23, 2000, shall be transferred into the sheriff's law enforcement fund created by this section.
(e) The establishment of the sheriff's law enforcement fund and the use of the funds shall not diminish or take the place of any other source of income established for the sheriff or the operation of his or her office.
(f) The Department of Examiners of Public Accounts shall audit the fund annually and submit a copy of the audit to the sheriff within 30 days of its completion.