(1) Every state savings bank, including savings banks in the process of voluntary liquidation, or a holding company thereof, shall pay into the office of the commissioner an annual supervisory fee and fees for various activities in the same amounts and in the same manner as charged to savings associations under Section 81-12-193.

(2) All funds and revenue collected by the department under the provisions of this section and all other sections of this chapter which authorize the collection of fees and other funds, except for the civil penalties provided in Sections 81-14-203 and 81-14-205, shall be deposited with the State Treasurer to the credit of the department and expended solely to defray expenses incurred by the office of the commissioner in carrying out the supervisory and auditing functions. The civil penalties provided in Sections 81-14-203 and 81-14-205 shall be deposited into the State General Fund, unless such penalty is appealed to a court of competent jurisdiction as provided in Section 81-14-213, in which case such penalty shall then be deposited with the State Treasurer to the credit of the department until such appeal is resolved. If such appeal is resolved in favor of the department, then the commissioner shall notify and direct the State Treasurer to transfer the amount of such fine from the credit of the department to the credit of the State General Fund.

(3) Notwithstanding any of the provisions of this section, whenever the commissioner under the provisions of Section 81-14-155 appoints a suitable and competent person, other than a person employed by the commissioner’s office, to make an examination and investigation of the business of a state savings bank, all costs and expenses relative to such examination and investigation shall be paid by such savings bank.