(a) A county assessor-collector may:
(1) deposit the fees subject to § 502.198 in an interest-bearing account or certificate in the county depository; and
(2) send the fees to the department not later than the 34th day after the date the fees are due under § 502.198.
(b) The county owns all interest earned on fees deposited under this section. The county treasurer shall credit the interest to the county general fund.