(a) The Department of Finance and Administration shall issue to a vehicle owner an Arkansas Fallen Firefighters' Memorial license plate that shall bear the approved design upon payment of the fee required by law for the registration of the vehicle, payment of five dollars ($5.00) to cover the design-use contribution, and payment of an additional handling and administrative fee of ten dollars ($10.00) for the issuance of the special license plate.
(b)
(1) The handling and administrative fee of ten dollars ($10.00):
(A) Shall be collected only for the first year the special license plates are issued;
(B) Shall be deposited into the State Central Services Fund for the benefit of the Revenue Division of the Department of Finance and Administration; and
(C) Shall not be considered or credited to the division as direct revenues.
(2) The design-use contribution of five dollars ($5.00) shall be deposited to the Arkansas Fallen Firefighters' Memorial Board for the purpose of fund-raising.