(a) If abandoned or stolen property is sold under this subpart, the proceeds of the sale shall be held in a separate account for a period of six months for the owner. (b) During the six-month period described in subsection (a), upon demand by the owner and submission of sufficient proof of ownership, the sheriff shall pay to the owner the proceeds of the sale, less any cost of recovery, storage, maintenance, and sale of the property. (c) If the proceeds are not claimed within six months, after deducting and paying all expenses incurred in the recovery, storage, maintenance, and sale of the property, the net proceeds shall be paid to the sheriff to be deposited into the Sheriff’s Fund. The funds in the account may be expended at the discretion of the sheriff and shall be used solely for law enforcement purposes. The receipts and expenditures of funds shall be audited by the Department of Examiners of Public Accounts.
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