Section 22A. Notwithstanding the provisions of sections twenty-two, twenty-three and twenty-four, the director, with the approval of the fisheries and wildlife board, may make, alter, amend and rescind rules and regulations relative to the disposition of deer killed by means other than sport hunting. Such rules and regulations shall include, but not be limited to, the procedures for acquiring and possessing such deer, categories of persons authorized to acquire and possess such deer, and procedures and time limits for timely and accurate administration of such disposition. The director is hereby authorized to issue a permit, the cost of which shall not exceed twenty-five dollars, to each person authorized to possess such deer, and each such deer or carcass thereof shall be tagged with an official seal, of such a nature and in such a manner as the director shall prescribe. Fees accrued under this section shall be deposited in the Inland Fisheries and Game Fund, pursuant to the provisions of section 2C. Any deer killed by means other than sport hunting and not acquired by an individual under provisions of this section shall be disposed of by the director of law enforcement in the best interest of the commonwealth, including but not limited to, donations to civic associations, sportsmen's clubs, and churches. The commonwealth or any of its subdivisions or any employee thereof shall not assume liability for any acts leading to or arising from disposition of deer under this section.