(1) “Costs” shall be the cost of lost or destroyed textbooks, subject matter materials, supplementary books, instructional computer software and other school property distributed to and entrusted to individual students;

(2) “Responsible person” shall include each student, the parents of each student who have a duty to support the student under § 501 of Title 13 and any guardian who has a duty to support a student.

(1) At least annually requires responsible persons to refund to the district their costs;

(2) Sets forth an effective process to collect, at least annually, such costs from the responsible persons; provided however, that the process may permit a student to perform school or community service, at the district's option, in lieu of repaying book costs, if and only if each responsible person's income falls below federal poverty guidelines, as they may be amended from time to time; and further provided, that a student otherwise required to perform such service who refuses to perform such service shall be subject to disciplinary action; and

(3) Provides that local district funds shall cover the cost of all lost or destroyed books which are required to be collected from responsible persons pursuant to a written policy which conforms to this section but are not collected.