(1) Except as provided in 61-3-460, an applicant for special veteran license plates provided for under 61-3-458 (4) shall pay $10 for each set issued, renewed, or transferred, in addition to any other taxes or fees applicable under this chapter.
(2) Fees collected under this section must be deposited in the state general fund and transferred as provided in 15-1-122 to the special revenue account for state veterans' cemeteries established in 10-2-603.