(a)      (1)      Every register shall return annually to the Comptroller a full and accurate account of the fees and receipts of his office and of the expenses incident to the proper conduct of his office.

            (2)      The account shall be verified and in the form and supported by the proof prescribed by the Comptroller.

      (b)      The excess of fees and receipts over expenses shall be delivered by the register to the Comptroller with each report.

      (c)      The Comptroller shall deposit the fees received under this section in the General Fund of the State.