(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 Department of Heritage Fund Account".
(b) The fund shall consist of:
(1) That portion of moneys collected from the excise tax of one-eighth of one percent (1/8 of 1%) levied by Arkansas Constitution, Amendment 75, as set out in § 19-6-484(3)(C); and
(2) Any other funds authorized or provided by law.
(c) The fund shall be used exclusively by the Department of Arkansas Heritage as appropriated by the General Assembly.