To answer your question generally: To create an aggregate occurrence list of anything in doxygen, use \xrefitem
We use this as a tool in our code review process. I tag code with a custom tag \reviewme
which adds the function to a list of all code in need of peer review. The next guy can come along and clear that tag. We have another custom tag \reviewedby
which does not use \xrefitem
but simply puts the reivewers name and the date in the code block saying who reviewed it and when. This had gotten a bit clunky as things have scaled with larget code bases and more developers. Now we're looking into tools that integrate with our version control process to handle this better. But when we started this it worked well and fit a shoestring budget. But that example should give you an idea of is capable.
Here is a screen shot of what the output looks like - proprietary stuff and auto names redacted:

Here is how we added this custom tag as an alias to xrefitem in our doxy file as follows
ALIASES = "reviewme = \xrefitem reviewme \"This section needs peer review\" \"Documentation block or code sections that need peer review\""
To add it from the GUI, you would go to Expert->Project->Aliases
and add a line like this
reviewme = \xrefitem reviewme "This section needs peer review" "Documentation block or code sections that need peer review"
Same thing, just no need to put quotes around the whole thing and escape out the inner quotes.
\xrefitem
is the underpinning of how things like \todo
or \bug
work in doxygen. You can make a list of just about anything your heart desires.
Speaking specifically to MISRA exceptions: Lundin's post has lot's of merit. I would consider it. I think a better place to document exceptions to coding standards is in the static analysis tool its self. Many tools have their own annotations where you can categorize the rule violation as 'excused' or whatever. But generally this does not remove them from the list, it allows you just to filter or sort them. Perhaps you can use REGEX in a script that runs prior to doxygen that will replace the tool specific annotation with a custom \xrefitem
if you are really concerned. Or vice vera, replace the doxy annotation with your tool's annotation.