(A) There is established an Accident and Thief Report Account.
(B) A fee of $5 may be collected for Indiana Officer's Standard Accident Report. These fees shall be deposited in a separate account to be known as the Accident and Thief Report Account 160.
(C) This fund may be expended at the discretion of the Town Marshal for any department purpose reasonably related to the keeping of accident reports and records for the prevention of street and highway accidents.
(D) The rules for proper accounting and expenditure of monies collected and deposited into the fund shall be those established by the State Board of Accounts.
(1996 Code, § 2-88)