(a) The Department of Finance and Administration shall deposit the proceeds from commercial generator fees collected under Arkansas Code § 8-9-404 into the State Treasury as special revenues to the credit of the following funds in the following percentages:

1. (1) Ninety-three percent (93%) to be deposited into the Used Tire Recycling Fund; and
2. (2) Seven percent (7%) to be deposited into the Division of Environmental Quality Fee Trust Fund.

(b) The Used Tire Recycling Fund shall also consist of:

1. (1) Penalties assessed and collected under the Used Tire Recycling and Accountability Act, Arkansas Code § 8-9-401 et seq.;
2. (2) Interest, earnings, and any other revenues as may be authorized by law;
3. (3) Any federal government moneys designated for deposit into the Used Tire Recycling Fund;
4. (4) Any gift or donation to the Used Tire Recycling Fund; and
5. (5) Those special revenues specified in Arkansas Code §§ 8-9-404 and 19-6-301(165).