Subd. 21. Use of fees. Fees collected by sheriffs
under this section and not forwarded to the commissioner must be
used only to pay the direct costs of administering this
section. Fee money may be used to pay the costs of appeals of
prevailing applicants or permit holders under subdivision 8,
paragraph (c); subdivision 12, paragraph (e); and subdivision
16, paragraph (c). Fee money may also be used to pay the
reasonable costs of the county attorney to represent the sheriff
in proceedings under this section. The revenues must be
maintained in a segregated fund. Fund balances must be carried
over from year to year and do not revert to any other fund. As
part of the information supplied under subdivision 20, paragraph
(b), by January 31 of each year, a sheriff must report to the
commissioner on the sheriff's segregated fund for the preceding
calendar year, including information regarding:

(1) nature and amount of revenues;

(2) nature and amount of expenditures; and

(3) nature and amount of balances.