(a) There is hereby established in the Lee County General Fund a special reserve fund of five thousand dollars ($5,000) per year for the payment of bad or uncollectable checks as herein provided.
(b) All officers of Lee County who are required by law to receive revenue through their respective offices and who incur bad or uncollectable checks are authorized to charge off such checks against the reserve fund, provided that all other legal remedies shall be pursued to collect such unpaid items.
(c) The provisions of this section are cumulative and supplemental to other existing laws.