78B-3-1007. Minor Online Safety Restricted Account -- Creation -- Deposits into account -- Distribution.
(1) There is created within the General Fund a restricted account known as the "Minor Online Safety Restricted Account."
(2) The account consists of: deposits from the tax imposed under Title 59, Chapter 35, Covered Entity Excise Tax, as provided in Section; 59-38-105 fines and civil penalties collected under Section; 78B-3-1004 appropriations made to the account by the Legislature; and interest and earnings on account money.
(3) The Division of Finance shall deposit fines and civil penalties described in Subsectioninto the account. (2)(b)
(4) Upon appropriation by the Legislature, money in the account shall be distributed to the Division of Consumer Protection for: enforcement of age verification requirements described in Section; 78B-3-1002 investigations and audits of commercial entities for compliance with age verification requirements; specialized equipment and facilities necessary for enforcement activities; and coordination with the Office of the Attorney General and the Internet Crimes Against Children Task Force.
(5) The Division of Consumer Protection shall use money distributed under Subsectionwith the approval of the executive director of the Department of Commerce in a manner consistent with the duties of the division under this part. (4)
(6) If the balance in the account exceeds $4,000,000 at the close of any fiscal year, the excess shall be transferred to the Minor Mental Health Restricted Account created in Section. 59-38-105