E Modifying certain requirements and procedures relating to mechanics liens; requiring proceeds of payments received for labor, skill, material or machinery contributing to real property improvements to be held for the benefit of the persons furnishing the labor, skill, material or machinery contributing to the improvements, separate account not to be required and fiduciary or tort liability not to be created for persons receiving payments; imposing criminal penalties for the crime of theft for nonpayment; proceeds of payments received by shareholders to be a civil liability and recoverable, providing for civil action, proceeds not to be subject to garnishment, execution, levy or attachment (ra, ja)