(a) This section shall only apply in counties which now have, or which may hereafter have, a population in excess of 500,000 according to the last or any subsequent federal decennial census. (b) That in any county subject to this section the commissioner of licenses, director of revenue, or such other official as may be by law charged with responsibility for the collection and remittance of licenses and license fees, shall not be required to place in a fiduciary account, nor to pay over to the county, under the laws of this state relating to fiduciary funds, the sum in an amount of less than two dollars ($2) which has come into the hands of such official as a result of an overpayment by any taxpayer or purchaser of any such licenses and of which the public official is not the absolute and unqualified owner. (c) Any funds remaining in the hands of such official at the close of any fiscal year as a result of overpayments in the amount of less than two dollars ($2), shall be applied at the discretion of the commissioner of licenses, director of revenue, or such other official, to any monetary deficit existing in such office resulting from underpayment for licenses or other fees in such amounts as to make collection efforts unwarranted and unprofitable to the county. (d) All laws or parts of laws, local, special, or general, in conflict herewith are hereby repealed, it being specifically provided that Sections 19-3-80 to 19-3-87, inclusive, shall have no application to the funds mentioned by this section.
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