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State Statute Description/Statute Name Statutory language Who receives the funding Other beneficiaries Level of offense
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Nevada Nev. Rev. Stat. Ann. § 176.315   Judgment of imprisonment in county jail: How executed.  
A judgment of imprisonment to be served in a county jail must be executed by delivering the defendant into the custody of the sheriff or other officer in charge of
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the county jail. A copy of the judgment of conviction, duly certified by the judge or justice, is a sufficient warrant for the doing of every act necessary or proper in the due execution thereof. The officer shall, upon discharging the defendant, return such copy to the justice, with an account of the officer’s doings endorsed thereon, and must at the same time pay over to the justice all money which the officer may have received from the defendant in payment of the fine.
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Nevada Nev. Rev. Stat. Ann. § 176.0625 (4) Administrative assessment, fine or fee for felony or gross misdemeanor: Collection by certain entities
4. If the Office of the State Controller is successful in collecting the fine, administrative assessment or fee, the money collected must be returned to the originating county, minus the
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costs and fees actually incurred in collecting the fine, administrative assessment or fee pursuant to NRS 176.0635.5. Any money collected pursuant to subsection 4 must be deposited in the State Treasury, pursuant to NRS 176.265. 6. Any record created pursuant to subsection 3 that contains personal identifying information shall not be considered a public record pursuant to NRS 239.010 and must be treated pursuant to NRS 239.0105. 7. Unless otherwise prohibited by law, the entity responsible for collecting the fine, administrative assessment or fee pursuant to this section has the authority to compromise the amount to be collected for the purpose of satisfying the judgment.
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Nevada Nev. Rev. Stat. Ann. § 4.3755 (3) Restitution paid by defendant convicted of misdemeanor: Collection; disbursement
If a justice court or county that has collected money for restitution pursuant to subsection 1 cannot, after a good faith effort, locate the person named in the order, it
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shall deposit the money in a fund for the compensation of victims of crime created by the office of the district attorney of the county in which the court is located.
County victims Misdemeanor
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Nevada Nev. Rev. Stat. Ann. § 176.062 (3)-(4)   Administrative assessment for felony or gross misdemeanor
3.  The money collected for administrative assessments in district courts must be paid by the clerk of the court to the county treasurer on or before the fifth day of each
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month for the preceding month. The county treasurer shall distribute, on or before the 15th day of that month, the money received in the following amounts for each assessment received: (a) Five dollars for credit to a special account in the county general fund for the use of the district court. (b) The remainder of each assessment to the State Controller. 4.  The State Controller shall credit the money received pursuant to subsection 3 to a special account for the assistance of criminal justice in the State General Fund, and distribute the money from the account to the Attorney General as authorized by the Legislature. Any amount received in excess of the amount authorized by the Legislature for distribution must remain in the account.
County N/A Misdemeanor
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Nevada Nev. Rev. Stat. Ann. § 176.0623(4)  Additional administrative assessment for felony, gross misdemeanor or misdemeanor
The money collected for an administrative assessment for the provision of genetic marker analysis must be paid by the clerk of the court to the county treasurer on or before
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the fifth day of each month for the preceding month for credit to the fund for genetic marker analysis pursuant to NRS 176.0915.
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Nevada Nev. Rev. Stat. Ann. § 176.0915(2)-(6) Fee for obtaining biological specimen and for analysis; inclusion in sentence; creation of county fund; use of money in fund.
2.  All money that is collected pursuant to subsection 1 must be paid by the clerk of the court to the county treasurer on or before the fifth day of each
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month for the preceding month. 3.  The board of county commissioners of each county shall by ordinance create in the county treasury a fund to be designated as the fund for genetic marker analysis. The county treasurer shall deposit money that is collected pursuant to subsection 2 in the fund for genetic marker analysis. The money must be accounted for separately within the fund. 4.  Each month, the county treasurer shall use the money deposited in the fund for genetic marker analysis to pay for the actual amount charged to the county for obtaining a biological specimen from a person pursuant to NRS 176.09123 or 176.0913. 5.  The board of county commissioners of each county may apply for and accept grants, gifts, donations, bequests or devises which the board of county commissioners shall deposit with the county treasurer for credit to the fund for genetic marker analysis. 6.  If money remains in the fund after the county treasurer makes the payments required by subsection 4, the county treasurer shall pay the remaining money each month to the forensic laboratory that is designated by the county pursuant to NRS 176.0917 to conduct or oversee genetic marker analysis for the county. A forensic laboratory that receives money pursuant to this subsection shall use the money to cover any expense related to genetic marker analysis.
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Nevada Nev. Rev. Stat. Ann. § 484C.510 (3)-(5)  Fee for chemical analysis.
3.  The treasurer shall deposit all money received by the treasurer pursuant to subsection 2 in the county or city treasury, as appropriate, for credit to the fund for forensic services
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created pursuant to NRS 453.575. The money must be accounted for separately within the fund. 4.  Except as otherwise provided in subsection 5, each month the treasurer shall, from the money credited to the fund pursuant to subsection 3, pay any amount owed for forensic services and deposit any remaining money in the county or city general fund, as appropriate. 5.  In counties that do not receive forensic services under a contract with the State, the money credited to the fund pursuant to subsection 3: (a) Except as otherwise provided in paragraph (b), must be: (1) Expended to pay for the chemical analyses performed within the county; (2) Expended to purchase and maintain equipment to conduct such analyses; (3) Expended for the training and continuing education of the employees who conduct such analyses; and (4) Paid to law enforcement agencies which conduct such analyses to be used by those agencies in the manner provided in this subsection. (b) May only be expended to cover the costs of chemical analyses conducted by, equipment used by or training for employees of an analytical laboratory that is approved by the Committee on Testing for Intoxication created in NRS 484C.600.
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Nevada Nev. Rev. Stat. Ann. § 484C.515 (7) Fee for specialty court programs
7.  The money collected for a specialty courts fee pursuant to this section in justice courts must be paid by the clerk of the court to the county treasurer on or
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before the fifth day of each month for the preceding month. On or before the 15th day of that month, the county treasurer shall deposit the money received for each specialty courts fee with the State Controller for credit to a special account in the State General Fund administered by the Office of Court Administrator.
County N/A Misdemeanor
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Nevada Nev. Rev. Stat. Ann. § 4.060 (4) Fees for justice of the peace; disposition; special account for justice court; report to board of county commissioners
Except as otherwise provided by an ordinance adopted pursuant to the provisions of NRS 244.207, the justice of the peace shall, on or before the fifth day of each month, account
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for and pay to the county treasurer all fees collected pursuant to subsection 1 during the preceding month, except for the fees the justice of the peace may retain as compensation and the fees the justice of the peace is required to pay to the State Controller pursuant to subsection 5.
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West Virginia W. Va. Code § 59-1-11a Additional costs in certain criminal proceedings

(a) Except as provided in subsections (b) and (c) of this section, in each criminal case before a circuit court in which the defendant is convicted, whether by plea or at

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trial, under the provisions of section two [§ 17C-5-2], article five, chapter seventeen-c of this code or section eighteen-b [§ 20-7-18b], article seven, chapter twenty of this code, there shall be imposed, in addition to other costs, fines, forfeitures or penalties as may be allowed by law, costs in the amount of fifty-five dollars. For purposes of further defraying the cost to the county of enforcing the provisions of section two, article five, chapter seventeen-c of this code or section eighteen-b, article seven, chapter twenty of this code and related provisions, the clerk of the circuit court shall, on or before the tenth day of the month following the month in which the costs imposed in this section were collected, remit an amount equal to the amount from each of the criminal proceedings in which the costs specified in this subsection were collected to the sheriff of the county who shall deposit the same in the general revenue fund of the county.

(b) In each criminal case before a circuit court upon appeal from a magistrate court in which the defendant is convicted, whether by plea or at trial in the circuit court, under the provisions of section two, article five, chapter seventeen-c of this code or section eighteen-b, article seven, chapter twenty of this code, there shall be imposed, in addition to other costs, fines, forfeitures or penalties as may be allowed by law, costs in the amount of fifty-five dollars. For purposes of further defraying the cost to the county of enforcing the provisions of section two, article five, chapter seventeen-c of this code or section eighteen-b, article seven, chapter twenty of this code and related provisions, the clerk of the circuit court shall, on or before the tenth day of the month following the month in which the costs imposed in this section were collected, remit an amount equal to the amount from each of the criminal proceedings in which the costs specified in this subsection were collected to the sheriff of the county who shall deposit the same in the general revenue fund of the county. The provisions of this subsection shall not require payment of the costs imposed by this subsection to the circuit court where the costs have been paid in the magistrate court.

(c) In each criminal case before a circuit court upon appeal from a municipal proceeding in which the defendant is convicted, whether by plea or at trial in the circuit court, under the provisions of a municipal ordinance which has the same elements as an offense described in section two, article five, chapter seventeen-c of this code or section eighteen-b, article seven, chapter twenty of this code, there shall be imposed, in addition to other costs, fines, forfeitures or penalties as may be allowed by law, costs in the amount of fifty-five dollars. For purposes of further defraying the cost to the municipality of enforcing the provisions of the ordinance or ordinances described in this subsection and related provisions, the clerk of the circuit court shall, on or before the tenth day of the month following the month in which the costs imposed in this section were collected, remit an amount equal to the amount from each of the criminal proceedings in which the costs specified in this subsection were collected to the clerk of the municipal court or other person designated to receive fines and costs for the municipality from which the conviction was appealed who shall deposit these moneys in the general revenue fund of the municipality. The provisions of this subsection shall not require payment of the costs imposed by this subsection to the circuit court where the costs have been paid to the clerk of the municipal court or other person designated to receive fines and costs for the municipality.

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West Virginia W. Va. Code § 59-1-14(d) Fees to be charged by sheriffs

(d) Any amounts collected by the sheriff pursuant to this section shall be deposited in a separate account of the county general fund and used by the sheriff for the expenses

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of providing the services herein described: Provided, That two dollars of each fee collected pursuant to the provisions of subsection (a) of this section shall be deposited by the county commission in the “West Virginia Deputy Sheriff Retirement Fund” created in section six [§ 7-14D-6], article fourteen-d, chapter seven of this code and three dollars of each fee collected pursuant to the provisions of subsection (a) of this section shall be deposited by the county commission in the general revenue account of the county commission. Any surplus funds that remain in the separate account of the county general fund required by the provisions of this subsection on the last day of the fiscal year, and have not been expended for the purposes herein described, shall revert to the county general fund.

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West Virginia W. Va. Code § 59-1-28 Use and disposition of fees of sheriffs, clerks and prosecuting attorneys

Except for the funds designated in section twenty-eight-a [§ 59-1-28a] of this article, all fees, costs, percentages, penalties, commissions, allowances, compensation, income and all other perquisites of whatever kind which by

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law may now or hereafter be collected or received as compensation for services by any clerk of the county commission, sheriff, clerk of the circuit court or of any court of limited jurisdiction and prosecuting attorney shall be collected and received by such officer for the sole use of the treasury of the county in which he is an officer, and shall be held as public moneys belonging to the county fund, and shall be accounted for and paid over as such in the manner hereinafter provided. Nothing in this article shall be construed to require any county officer to pay into the county treasury any fees earned prior to the twenty-first day of May, one thousand nine hundred fifteen. Fees are held to be earned at the time the service is rendered and not at the time the matter is finally adjudicated.

Notwithstanding any provision of law to the contrary, all fees collected by a sheriff for service of all manner of process from magistrate court, in addition to such other funds as may be provided by the county commissions, shall be dedicated by the county commission to the office of sheriff for providing bailiff and service of process services for magistrate court.

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Magistrate courts

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West Virginia W. Va. Code § 61-8-19 Cruelty to animals; penalties; exclusions

(d) Any person convicted of a violation of this section forfeits his or her interest in any animal and all interest in the animal vests in the humane society or

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county pound of the county in which the conviction was rendered and the person is, in addition to any fine imposed, liable for any costs incurred or to be incurred by the humane society or county pound as a result.

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West Virginia W. Va. Code § 62-11C-7(d) Supervision or participation fee

All fees ordered by the circuit court, magistrate court, municipal court or community criminal justice board pursuant to this section are to be paid to the community criminal justice board,

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who shall remit the fees monthly to the treasurer of the county designated as the fiscal agent for the board pursuant to section six [§ 62-11C-6] of this article.

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West Virginia W. Va. Code § 50-3-2b Additional costs in certain criminal proceedings

In each criminal case before a magistrate court in which the defendant is convicted, whether by plea or at trial, under the provisions of section two [§ 17C-5-2], article five, chapter

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seventeen-c of this code or section eighteen-b [§ 20-7-18b], article seven, chapter twenty of this code, there shall be imposed, in addition to other costs, fines, forfeitures or penalties as may be allowed by law, costs in the amount of fifty-five dollars. A magistrate court shall, on or before the tenth day of the month following the month in which the costs imposed in this section were collected, remit an amount equal to the amount from each of the criminal proceedings in which the costs specified in this section were collected to the magistrate court clerk or, if there is no magistrate court clerk, to the clerk of the circuit, together with information as may be required by the rules of the Supreme Court of Appeals and the rules of the office of chief inspector. At the end of each month, for purposes of further defraying the cost to the county of enforcing the provisions of section two, article five, chapter seventeen-c of this code or section eighteen-b, article seven, chapter twenty of this code and related provisions, these moneys shall be paid to the sheriff of the county and deposited in the General Revenue Fund of the county. The provisions of this section shall be effective after the thirtieth day of June, two thousand four.

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West Virginia W. Va. Code § 50-3-4(b)-(c) Disposition of costs; magistrate court fund

(b) (1) The special county fund known as the magistrate court fund established in each county by chapter thirty-three, Acts of the Legislature, regular session, one thousand nine hundred seventy-six, as amended

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and reenacted in subsequent Acts of the Legislature, is hereby continued. The moneys credited to the fund may be used solely for the purposes provided in this section. (2) The magistrate court clerk of each county shall pay the sum of ten dollars collected in magistrate court for each civil and criminal proceeding into the magistrate court fund during each fiscal year until there is paid a sum equal to fifteen thousand dollars multiplied by the number of magistrates authorized for the county.

(c) (1) There is hereby created in the State Treasury a special escrow account designated as the Magistrate Court Surplus Account. The moneys credited to the account may be used solely for the purposes provided in this subsection. (2) Beginning on the first day of July, two thousand, all costs collected during a fiscal year in excess of the sum specified in subdivision (2), subsection (b) of this section shall be deposited in the Magistrate Court Surplus Account in the State Treasury. (3) Beginning on the first day of September, two thousand one, and on the first day of September of each year thereafter, in accordance with the supervisory rules of the Supreme Court of Appeals, funds from the Magistrate Court Surplus Account deposited therein as excess costs collected in the prior fiscal year pursuant to the provisions of subdivision (2) of this subsection shall be disbursed as a supplement to any county magistrate court fund which generated less than fifteen thousand dollars per magistrate in the prior fiscal year in accordance with the provisions of this subsection. (4) The amount disbursed to a county magistrate court fund from the Magistrate Court Surplus Account, when combined with the court costs generated by the magistrate court fund of the county in the prior fiscal year, may not exceed fifteen thousand dollars per magistrate. (5) The disbursements described in subdivision (3) of this subsection shall be made as follows: (A) There shall be distributed to each county magistrate court fund that generated less than nine thousand dollars in the prior fiscal year the sum of nine thousand dollars less the amount of court costs generated by the county magistrate court fund in the prior fiscal year. To the extent that the funds available for this disbursement are insufficient to fully fund this disbursement, the funds available shall be disbursed to these counties on a pro rata basis. (B) Any funds that remain available for disbursement after disbursements made pursuant to paragraph (A) of this subdivision shall be disbursed in equal shares to each county magistrate court fund that generated less than fifteen thousand dollars per magistrate in the prior fiscal year. The shares to be disbursed to each county magistrate court fund are to be equal to the number of magistrates in the county. Any disbursement made under this paragraph shall be subject to the limitations specified in subdivision (4) of this subsection. (6) Any funds that remain available in the Magistrate Court Surplus Account after the disbursements have been made pursuant to the provisions of paragraphs (A) and (B), subdivision (5) of this subsection shall be deposited by the State Treasurer into the General Revenue Fund of the State.

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West Virginia W. Va. Code § 61-3-39h(b)-(c) Payment of costs in worthless check cases; disposition of certain costs

(b) Costs collected by magistrate court for issuance of notice as authorized by section thirty-nine-g of this article may not be paid into the special county fund created by the provisions

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of section four [§ 50-3-4], article three, chapter fifty of this code but shall be accounted for separately and retained by the county in a fund designated the Worthless Check Fund until the sheriff issues warrants in furtherance of the allowable expenses specifically provided for by this section. Such costs may not be included in any calculation of the amount of funds to be retained by the county under the provisions of section four, article three, chapter fifty of this code.

(c) A county may, after agreement with the court administrator's office of the Supreme Court of Appeals, appropriate and spend from the Worthless Check Fund herein established such sums as are necessary to pay or defray the expenses of providing a deputy sheriff to serve warrants for worthless check offenses and to pay or defray the expenses of providing additional deputy clerks in the office of the magistrate court clerk. After payment of these expenses, or after a determination that these services are not necessary, a county may appropriate and spend from the fund the sums necessary to defray: (1) The expenses of providing bailiff and service of process services by the sheriff; (2) The cost of acquiring or renting magistrate court offices and providing utilities and telephones and telephone service to such offices; (3) The cost of complying with section thirty-nine-i [§ 61-3-39i] of this article; and (4) The expenses of other services are provided to magistrate courts by the county.

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Worthless Check Fund (use money to pay and defray the expenses of the sheriff in serving worthless check warrants) and the county itself (use money to pay for expenses)

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West Virginia W. Va. Code § 61-3-39o(b)(4) Agreement to suspend prosecution of a person accepted into the restitution program

(b) To remain eligible for the worthless check restitution program, the participant shall: (4) Pay a fee in the amount of ten dollars to be deposited in the “worthless check fund” established

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pursuant to the provisions of section thirty-nine-h [§ 61-3-39h] of this article;

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Worthless Check Fund (use money to pay and defray the expenses of the sheriff in serving worthless check warrants) and the county itself (use money to pay for expenses)

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West Virginia W. Va. Code § 61-3-39p Fees for participation in the worthless check restitution program

(a) The prosecuting attorney, his or her designee, or a private entity under contract with the prosecuting attorney may collect a fee not to exceed one hundred dollars from any person

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participating in the worthless check restitution program: Provided, That the prosecuting attorney shall waive the fee if he or she determines that the person is indigent and unable to pay the fee.

(b) All fees collected pursuant to subsection (a) of this section by the prosecutor shall be remitted to the sheriff. The sheriff shall establish a special fund in the county treasury, designated the worthless check restitution program fund, in which the sheriff shall deposit all fees remitted by the prosecutor. The county commission shall appropriate money from the fund for the administration of the worthless check restitution program. The county commission shall also appropriate any excess money from the fund to supplement the annual operation expense appropriation of the office of the prosecuting attorney, if the prosecuting attorney certifies in writing to the county commission that a surplus exists in the fund at the end of the fiscal year.

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Worthless Check Fund (use money to pay and defray the expenses of the sheriff in serving worthless check warrants) and the county itself (use money to pay for expenses)

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West Virginia W. Va. Code § 62-11B-7 Home incarceration fees; special fund

All home incarceration fees ordered by the circuit court or a magistrate pursuant to subdivision (7), section five [§ 62-11B-5] of this article are to be paid to the county sheriff.

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The county sheriff is to establish a special fund designated the home incarceration services fund, in which the sheriff is to deposit all home incarceration fees collected pursuant to this section. The county commission shall appropriate money from the fund to administer a home incarceration program, including the purchase of electronic monitoring devices and other supervision expenses, and may as necessary supplement the fund with additional appropriations. The county commission may also appropriate any excess money from the fund to defray the costs of housing county inmates or for community corrections programs, if the sheriff or other person designated to administer the fund certifies in writing to the county commission that a surplus exists in the fund at the end of the fiscal year.

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