Notwithstanding 32 V.S.A. § 502, the Commissioner may charge against any collection of liability any related lien filing fees specified in subdivision 1671(a)(6) or subsection 1671(c) of this title paid by the Commissioner. Fees collected under this section shall be credited to a special fund established and managed pursuant to 32 V.S.A. chapter 7, subchapter 5, and shall be available as payment for the fees of the clerk of the municipality. (Added 1999, No. 154 (Adj. Sess.), § 46.)