All fees received by the board and moneys collected under the provisions of this chapter shall be deposited in a bank as authorized by the board. No fee may be refunded. The funds are subject to withdrawal as authorized by the board. A report of all receipts and expenditures shall be made at the close of each fiscal year and filed with the state auditor.

Source: SL 1973, ch 250 , § 18; SL 2007, ch 207 , § 24.