(b) The court may not waive payment of the minimum assessment required by this section. If the defendant qualifies for the services of a public defender or the court finds
on the record that the convicted person is indigent or that immediate payment of the
assessment would create undue hardship for the convicted person or that person's immediate
family, the court may reduce the amount of the minimum assessment to not less than
$100. The court also may authorize payment of the assessment in installments.
(c) The assessment collected under paragraph (a) must be distributed as follows:
(1) 40 percent of the assessment shall be forwarded to the political subdivision that
employs the arresting officer for use in enforcement, training, and education activities
related to combating sexual exploitation of youth, or if the arresting officer is
an employee of the state, this portion shall be forwarded to the commissioner of public
safety for those purposes identified in clause (3);
(2) 20 percent of the assessment shall be forwarded to the prosecuting agency that
handled the case for use in training and education activities relating to combating
sexual exploitation activities of youth; and
(3) 40 percent of the assessment must be forwarded to the commissioner of health to
be deposited in the safe harbor for youth account in the special revenue fund and
are appropriated to the commissioner for distribution to crime victims services organizations
that provide services to sexually exploited youth, as defined in section 260C.007, subdivision 31.
(d) A safe harbor for youth account is established as a special account in the state
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