(a) The fees allowed to the counsel for the state shall be collected by the county auditor and reported and accounted for as provided in subsections (b) and (c).
(b) The fees allowed to the counsel or county auditor for the county shall be collected by the counsel or county auditor and reported to the county mayor.
(c) The fees allowed to the city attorney shall be collected by the city attorney and reported to the mayor of the city or other chief official.