(a) All of the additional taxes, fees, penalties, and interest collected under §§ 26-56-201, 26-56-214, and 27-14-601 shall be classified as special revenues and shall be deposited into the State Treasury.
(b) After deducting the amount to be credited to the Constitutional Officers Fund and the State Central Services Fund as provided under the Revenue Stabilization Law, § 19-5-101 et seq., the Treasurer of State shall transfer on the last business day of each month:
(1) Fifteen percent (15%) of the amount thereof to the County Aid Fund;
(2) Fifteen percent (15%) of the amount thereof to the Municipal Aid Fund; and
(3) Seventy percent (70%) of the amount thereof to the State Highway and Transportation Department Fund.
(c) The funds shall be further disbursed in the same manner and used for the same purposes as set out in the Arkansas Highway Revenue Distribution Law, § 27-70-201 et seq.