La. Stat. tit. 46 § 501
For the creation of an "alms fund" to care and provide for the poor, indigent and destitute persons of the parishes and cities, the governing authorities of those parishes of the state which contain a city of not less than twenty-five thousand nor more than one hundred thousand inhabitants, shall set aside ten percent of all fines and forfeitures of bonds in criminal cases collected by the district court for violations of the laws of the state and parish, while holding sessions in the parish. The cities having a population of not less than twenty-five thousand nor more than one hundred thousand inhabitants shall likewise set aside ten percent of all fines and forfeitures of bonds given in criminal cases, collected in and by the municipal court, which fines have been assessed for the infractions of municipal ordinances.
La. R.S. § 46:501