(a) The procedure set out in § 6-54-303 shall likewise apply to judgments for fines and costs of municipal courts exercising concurrent jurisdiction with general sessions courts.
(b)
(1) Upon collection of state fines and costs, the clerk shall remit those portions due the county and state as though paid by the defendant before levy or execution.
(2) Notwithstanding subdivision (b)(1), in any county having a population of not less than seventy-four thousand five hundred (74,500) nor more than seventy-four thousand six hundred (74,600), according to the 1980 federal census or any subsequent federal census, and in any county having a population of not less than forty-nine thousand four hundred (49,400) and not more than forty-nine thousand five hundred (49,500), according to the 1980 federal census or any subsequent federal census, the clerk of a municipal court shall, upon collection of state fines and costs, remit such fines and costs to the municipality for which the municipal court was created as though paid by the defendant before levy or execution.