The vehicle licensing fraud account is created in the state treasury. From penalties and fines imposed under RCW 46.16A.030
, and 88.02.400
, an amount equal to the taxes and fees owed shall be deposited into the account. Moneys in the account may be spent only after appropriation. Expenditures from the account may be used only for vehicle license fraud enforcement and collections by the Washington state patrol and the department of revenue.