Make lacc argument mandatory for fortran_tools (!91)

## What is the new feature
Make `lacc` mandatory.
## How is it implemented
With the changes in https://gitlab.dkrz.de/icon/icon-mpim/-/merge_requests/342, https://gitlab.dkrz.de/art/art/-/merge_requests/96, and https://gitlab.dkrz.de/jsbach/jsbach/-/merge_requests/165

, the `lacc` argument in all `fortran_tools` functions should be added explicitly.  
This MR makes sure that in the future, an error will pop up if `lacc` is not passed.

Approved-by: Marek Jacob <1129-b380572@users.noreply.gitlab.dkrz.de>
Approved-by: Jonas Jucker <jonas.jucker@env.ethz.ch>
Merged-by: Yen-Chen Chen <yen-chen.chen@kit.edu>
Changelog: other