76-13-111. Permissible expenditures. (1) The following funds may be expended as directed by the department for fire prevention, detection, and suppression and for forest range, water, and soil conservation:

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(a)all moneys collected by county treasurers as assessments on forest lands for forest protection;

(b)moneys collected for the abatement of public nuisances;

(c)all fines collected, except those collected in a justice’s court, for violations of this part or part 2;

(d)the state‘s share of the cooperative fire protection funds allocated by the federal government;

(e)any other funds provided for the purposes herein indicated.

(2)All other cooperative funds collected, appropriated, or allocated for the use of the department, including funds for the removal of slash hazards resulting from logging or other wood operations on state and private forest lands, those provided for the purpose of helping to maintain the maximum productivity of the forests of the state, those provided for purposes designed to assist the farmers of the state in the establishment of windbreaks and woodlots in localities where those forest plantings are helpful, and funds for other cooperative work, may not be expended except for the specific purposes for which they were collected, appropriated, or allocated.