(1) There shall be paid to the chiefs of fire departments and mayors of cities who do not receive to exceed fifty dollars annually as compensation for their services as such chiefs or mayors, to chairpersons of the village boards, to the township clerks of every organized township, and to county commissioners in counties not under township organization, who are required by section 81-506 to report fires to the State Fire Marshal, the sum of one dollar for each fire reported to the satisfaction of the State Fire Marshal, and, in addition thereto, mileage at the rate allowed by the provisions of section 81-1176 for each mile traveled from the officers' domicile to and from the place of fire when such mileage is compulsory to investigate the cause of fire by county commissioners or sheriffs but not by fire chiefs. This allowance shall be paid by the State Fire Marshal at the close of each fiscal year out of any funds provided for the use of the office of the State Fire Marshal.

(2) All chiefs of fire departments who receive a stated salary and devote their entire time to the duties of their respective fire departments, and those mayors of cities who receive a stated salary exceeding fifty dollars as such officers, shall be precluded from receiving any extra allowance for the report mentioned in subsection (1) of this section.