Current law states that a tax law violation is considered an act committed in part at the office of the Secretary of Revenue in Raleigh. Amends GS 105-236(b), adding that the court will order penalties and forfeitures paid in equal portions to all counties where the act was committed rather than entirely to the county school fund of Wake County, if the case is prosecuted in Wake County and the court finds that the act is partly committed in a different county. Applies to penalties and forfeitures assessed on or after October 1, 2011.