(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a special revenue fund to be known as the "Arkansas Video Service Fund".
(b)
(1) All moneys collected under § 23-19-204 shall be deposited into the State Treasury to the credit of the fund as special revenues.
(2) The fund also shall consist of any other revenues as may be authorized by law.
(c) The fund shall be used by the Secretary of State to review and issue certificates of franchise authority.
(d) The fund may be used by the Secretary of State to issue refunds and reimbursements of fees collected in regard to the purpose of the fund.
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