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(1) The commissioner may charge and collect a fee only as provided by Section 53-3-105 when an application for an identification card is submitted.
(2)
(a) Before accepting an application from an indigent person for an identification card without the payment of a fee, the division shall require that the indigent person sign a statement under penalty of perjury that the person is indigent.
(b) The division may require an indigent person applying for an identification card without the payment of a fee to execute a release form allowing the division to inquire with the Tax Commission whether the person has filed state income tax returns or has state income tax withholding suggesting that the person is not indigent.