(a) All monies received by supervisors in the collection of taxes or otherwise in the performance of their official duties shall be paid by them to the Department of Finance and Management to be credited to special fund accounts, which are hereby established.
(b) Revenues collected pursuant to this section shall be disbursed based on warrants authorized by the Commissioner of Finance and Management under the authority granted by section 461 of this title and shall be expended consistent with the budgets adopted pursuant to subsections 4961(b) and (c) of this title.