The proceeds from the sale of the property at an auction conducted under the authority of this act, after deducting and paying all expenses incurred in the recovery, storage, maintenance, and sale of property, shall be collected by the sheriff and deposited in any bank located in Morgan County into a fund designated as the sheriff's fund. The fund may be drawn upon by the sheriff and used exclusively for law enforcement purposes in the discharge of the duties of the sheriff's office at the discretion of the sheriff.
Ala. Code § 45-52-233.09 (1975)