The sums provided for in Code Section 15-21-73 shall be assessed and collected by the court officer charged with the duty of collecting moneys arising from fines and forfeited bonds and shall be paid over to the commissioner of revenue by the last day of the month there following, to be deposited by him into the general treasury. The commissioner of revenue 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.