(1) The department may:
(a) establish a round up program under which an individual who makes a purchase at a state store may elect to round the purchase price up to the nearest dollar; and
(b) if necessary to make exact change for a cash purchase of liquor at a state store, round the total price of the liquor up or down to the nearest five cents after applicable taxes are applied.
(2) The department shall deposit money the department collects under Subsection (1)(a) into the Pamela Atkinson Homeless Account created in Section 35A-16-301.
(3) If necessary to make exact change for a cash purchase of liquor, a package agency, a retail licensee, or a permittee may round the total price of the liquor up or down to the nearest five cents after applicable taxes are applied.