Subject to the rules set out in the following paragraph, public accountants, who are the consignees of extracts of judgments and rulings, shall collect, under the same conditions as fines, the 50% surcharge instituted for the benefit of the guarantee fund by the first paragraph of article L. 211-27 and the sums owed by the insurer in the event of a manifestly insufficient offer established by the judge pursuant to article L. 211-14.
The 50% surcharge on fixed-rate fines and fines for the composition of offences, set up for the benefit of the guarantee fund, is collected by an accounting officer of the Directorate General of Public Finances under the same conditions as the said fines.
The funds collected in this way are paid into the guarantee fund on a quarterly basis.