Maryland Election Law Section 13-340

      (a)      All late filing fees shall be treated as a special fund and distributed as provided in this section.

      (b)      (1)      Fees relating to campaign finance reports required to be filed with the State Board shall be paid to the State Board and be applied to pay the expenses of collection and of any audits of campaign finance reports performed at the direction of the State Administrator.

            (2)      At the end of each fiscal year, any balance shall be transferred to the General Fund of the State.

      (c)      Fees relating to campaign finance reports required to be filed only with a local board shall be paid to the local board for transfer to the county.