Section 6A. Before imposing a fine or forfeiture as a punishment or part punishment for a crime, the court or justice shall levy as a special cost assessment an amount equal to twenty-five per cent of the fine or forfeiture; provided however, that no special cost assessment shall be levied on fines or forfeitures for minor motor vehicle offenses, and juvenile offenses or acts of delinquency. Minor motor vehicle offenses shall be defined as those not punishable by incarceration.
When a fine is suspended, in whole or in part, the special cost assessment shall be computed on the fine remaining to be paid. In any case where a person convicted of any offense to which this section applies is imprisoned until the fine is satisfied, the court or justice may in his discretion waive all or any part of said cost assessment the payment of which would work a hardship on the person convicted or his immediate family.
Said cost assessment shall be accounted for by the clerk of the court and forwarded to the state treasurer who shall deposit such assessment in the General Fund.