Notwithstanding any other provision of law, any amount collected pursuant to N.H. Rev. Stat. § 161:2, XVI which is unclaimed or undeliverable to a recipient and which is in the opinion of the commissioner of health and human services unreturnable to the payor for a period of one year shall be deposited forthwith to the general fund as unrestricted revenue. In the event that such recipient or payor is later located and a claim is made, the commissioner of health and human services is hereby authorized to expend such sums as may be necessary to satisfy such claim and the governor is authorized to draw his warrant for such sums out of any money in the treasury not otherwise appropriated. The provisions of this section shall not be construed to require the commissioner of health and human services to return any sums collected to the payor if he is of the opinion that said sums should be retained for later disbursement to the recipient.