Expenses incurred in fighting or extinguishing any fire under the direction of the Secretary or a forest warden are equally borne by the county in which the fire occurred and by the State. The county shall pay them in full upon receipt of an itemized account, with vouchers approved by the Secretary. The State's share shall be refunded by the Department out of any money standing to the credit of the State Forest and Park Fund, upon presentation of the accounts, together with evidence that the county has paid the sum in full. Nothing in this subtitle relieves the owner or lessee of lands upon which fires may burn, or be started, from the duty of extinguishing the fires so far as may lie within his power. An owner or lessee, or his employee may not receive any compensation from the State or county for fighting fires upon his or his employer's lands.