(1) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a special revenue fund to be known as the “Wildlife Observation Trail Fund” administered by the Department of Parks, Heritage, and Tourism.
(2) The fund shall consist of: Those special revenues and any other revenues as may be authorized by law;
(3) Any moneys appropriated to the fund by the General Assembly; and
(4) Any gifts, contributions, grants, or bequests received from federal, private, or other sources.
(5) The fund shall be used by the department to develop criteria to establish and fund the development and maintenance of wildlife observation trails.