The Pollution Emergency Fund is hereby created in the State Treasury. All fines, penalties or other money recovered or collected by the commission under Sections 17-17-29 and 49-17-43 shall be deposited into appropriate accounts in such fund. The commission is further authorized to receive and accept additional funds from any other source to be deposited into the Pollution Emergency Fund. The commission is authorized to utilize any funds in the Pollution Emergency Fund for the purpose of mitigation, abatement, clean-up or other remedial actions and related technical investigations involving the introduction of pollutants, including hazardous wastes, upon or into the land, air or waters of this state and may be used for the purpose of providing the required state matching funds to assist the U.S. Environmental Protection Agency in furtherance of its remedial clean-up program. When the acceptance of such funds by the commission is conditioned on the return of those funds to the grantor after use and recovery, such funds shall be returned to the grantor.
Miss. Code § 49-17-68