A. Except as provided in subsection B of this section, the owner of record of a vehicle at the time of abandonment of the vehicle is liable to the department for the transfer of ownership or disposal in an amount prescribed by the director by rule if the vehicle was: 1. Abandoned and junked pursuant to article 3 of this chapter on private property or public land or on or within the right-of-way of a street or highway.2. Abandoned on private property or public land or on or within the right-of-way of a street or highway and the department issues a transfer of ownership pursuant to the procedures prescribed by this chapter.3. Abandoned and junked pursuant to article 3 of this chapter and towed with the written permission of the state land commissioner from state trust land located within the boundaries of an incorporated city or town.B. The owner of record of a vehicle at the time of abandonment is liable to the department for the transfer of ownership or disposal in an amount prescribed by the director by rule if the vehicle was: 1. Abandoned and junked pursuant to article 3 of this chapter and towed with the written permission of the governing authority off of national forest, state park, bureau of land management or state trust land located outside the boundaries of an incorporated city or town.2. Abandoned and towed with the written permission of the governing authority off of national forest, state park, bureau of land management or state trust land located outside the boundaries of an incorporated city or town and the department issues a transfer of ownership pursuant to the procedures prescribed by this chapter.3. Abandoned outside the right-of-way of a street or highway located outside the boundaries of an incorporated city or town.C. In addition to the registration fee or driver license fee prescribed by sections 28-2003 and 28-3002, the department shall collect the fee prescribed in subsections A and B of this section as an additional registration fee at the time the owner of the vehicle subsequently registers another vehicle in this state or as an additional driver license fee at the time the owner of the vehicle subsequently applies for or renews a driver license issued by this state. The department shall deposit, pursuant to sections 35-146 and 35-147, the additional fee collected for the transfer of ownership or disposal in the abandoned vehicle administration fund established by section 28-4804, except that ninety per cent of the fees collected pursuant to subsection A of this section and sixty per cent of the fees collected pursuant to subsection B of this section shall be deposited in the state highway fund.D. The department: 1. Shall notify the owner of an abandoned vehicle for which ownership has been transferred or of a junk vehicle that has been disposed of about the additional fee at the time of a subsequent vehicle registration or driver license application or renewal.2. Shall provide a complete description of the abandoned or junked vehicle, the vehicle identification number of the vehicle and the date on which the vehicle was disposed of or ownership was transferred by the department.3. May waive the additional fee if the person provides proof satisfactory to the director that the vehicle had been transferred or assigned to another person before the day of abandonment.4. May prescribe by rule a fee of not more than ten dollars for processing an abandoned vehicle report.