The sums provided for in Code Section 15-21-112 shall be assessed and collected by the court officer charged with the duty of collecting moneys arising from fines and shall be paid over to the Georgia Crime Victims Compensation Board by the last day of the month there following, to be deposited into the Georgia Crime Victims Emergency Fund. The Georgia Crime Victims Compensation Board shall, on a quarterly basis, make a report and accounting of all funds collected pursuant to this article and shall submit such report and accounting to the Office of Planning and Budget and the Legislative Budget Office no later than 30 days after the last day of the preceding quarter.