(a) In addition to, and at the same time as, any fine is assessed to any criminal defendant or any child adjudicated delinquent, there must be levied an additional penalty of 18% of every fine, penalty, and forfeiture imposed and collected by the courts for crimes or offenses as defined in § 233 of this title, or $10 per offense of conviction, whichever is greater. Where multiple offenses are involved, the penalty assessment must be based on the total fine for all offenses. When a fine, penalty, or forfeiture is suspended, in whole or in part, the penalty assessment must not be suspended; provided, however, that if the penalty assessment herein imposed remains uncollected for a period in excess of 3 years, the courts may expunge the record of the assessment.
(b) Upon collection of the penalty assessment, the penalty assessment must be paid over to the prothonotary or clerk of court, as the case may be, who shall collect the penalty assessment and transmit it to the State Treasury to be deposited in a separate account for the administration of this chapter, which account must be designated the “Victims' Compensation Fund,” which is hereby created. Beginning with the fiscal year ending June 30, 2002, the unencumbered balances on June 30 of each fiscal year in excess of $6,000,000 must be deposited in the General Fund.