Provides that if an offender has been ordered to pay a legal financial obligation as part of a sentence and due to a change in circumstances cannot reasonably comply with the order, the court, upon motion of the offender, may order that the unpaid legal financial obligation be converted to community restitution unless the monetary obligation is for restitution, which cannot be converted. The number of hours of community restitution in lieu of the legal financial obligation shall be converted at the rate of the prevailing state minimum wage per hour.