There is a Workers’ Compensation Fund that consists of: all revenue received through the imposition and collection of the assessment tax under § 9-316 of this subtitle; income from investments that the Treasurer makes for the State Fund; and any other fee, examination assessment, or revenue received by the Commission under this title. Notwithstanding subsection (a) of this section, the Commission shall pay all fines and penalties collected by the Commission under this title into the General Fund of the State. The purpose of the Fund is to pay: the costs and expenses incurred by the Commission that are related to the operation of the Commission, including: expenditures authorized under this title; the cost of State employees specifically assigned to the Commission; and reasonable expenses incurred by the Advisory Committee on the budget of the Commission established under § 9-317 of this subtitle; and any other expense authorized in the State budget, including costs specified under § 9-315 of this subtitle. All the costs and expenses of the Commission shall be included in the State budget. Any expenditures from the Fund to cover costs and expenses of the Commission may only be made: with an appropriation from the Fund approved by the General Assembly in the annual State budget; or by the budget amendment procedure provided for in § 7-209 of the State Finance and Procurement Article. If, in any given fiscal year, the amount of the revenue collected by the Commission and deposited into the Fund exceeds the actual appropriation for the Commission, plus an additional 1 percent provision for unanticipated expenditures over the actual appropriation for the Commission, the excess amount shall be carried forward within the Fund for the purpose of reducing the assessment fee imposed by the Commission for the following fiscal year. If, in any given year, the amount of revenue collected by the Commission and deposited into the Fund is insufficient to cover the expenditures of the Commission because of an unforeseen emergency and expenditures are made in accordance with the budget amendment procedure provided for in § 7-209 of the State Finance and Procurement Article, an additional assessment for the expenditures may be made. The State Treasurer is the custodian of the Fund. The State Treasurer shall deposit payments received from the Commission into the Fund. The Fund is a continuing, nonlapsing fund and is not subject to § 7-302 of the State Finance and Procurement Article, and may not be deemed a part of the General Fund of the State. Unless otherwise provided by law, no part of the Fund may revert or be credited to: the General Fund of the State; or a special fund of the State.