(a) In order to fund or partially fund the pseudorabies control and eradication program there is hereby levied a fee of one dollar ($1.00) per head on all spent sows and boars sold at livestock markets.
(b)
(1) Each livestock market operator shall collect fees and remit monthly to the Secretary of the Department of Finance and Administration.
(2) The secretary may promulgate such rules as the secretary deems necessary to implement the collection of the fee.
(c) After deducting three percent (3%) for credit to the Constitutional Officers Fund and the State Central Services Fund, the remainder of funds so remitted to the secretary shall be deposited into the State Treasury as special revenues and credited to the Livestock and Poultry Commission Swine Testing Fund.
(d) Before the close of each fiscal year, the Chief Fiscal Officer of the State shall determine the amount of funds which will remain at the end of the fiscal year in the fund from fees collected under the provisions of this section. The Chief Fiscal Officer of the State shall allow such funds to be carried forward and made available for the same purpose in the next-succeeding fiscal year.