(a) If requested by a law enforcement officer, a law enforcement agency may allow a law enforcement officer employed by the law enforcement agency to use an emergency vehicle owned by the law enforcement agency to travel outside the State of Arkansas for the funeral of a:
(1) Law enforcement officer;
(2) Victim of a crime; or
(3) Witness to a crime.
(b) (1) If a law enforcement agency approves a law enforcement officer's request under this section to travel to a funeral and the law enforcement agency will pay for the travel with state funds, the law enforcement agency shall consider the cost to the law enforcement agency for travel by:
(A) Emergency vehicle; and
(B) Commercial airplane.
(2) If the law enforcement agency approves the law enforcement officer's request to travel to the funeral, the law enforcement agency shall approve the least costly means of transportation under subdivision (b)(1) of this section.