Louisiana Children's Code Tit. VII, Art. 793.4. Early intervention fund; fees collected

A. In all criminal matters except for matters involving traffic violations in the parishes of East Baton Rouge, Iberia, St. Mary, and St. Martin, there shall be taxed against every defendant who is convicted after trial or after a plea of guilty or nolo contendere or who forfeits his bond, a sum in the amount of twenty-five dollars for each misdemeanor and fifty dollars for each felony, which shall be in addition to all other fines, costs, or forfeitures lawfully imposed, and which shall be transmitted to the sheriff of the respective parish for further disposition in accordance with the provisions of this Article.

C. The sheriff shall remit on a quarterly basis funds collected in such account to the office of the district attorney of the respective parish.

D. The district attorney shall cause to be conducted on an annual basis an audit of the fund and the books and accounts relating thereto and shall file such audit information with the office of the legislative auditor where it shall be available for public inspection.

E. In matters involving any court other than the district court, the clerk of court or the appropriate court personnel shall remit the money to the sheriff of the respective parish.