If the proceeds of a sale pursuant to § 40-28-15 shall be insufficient to reimburse the sheriff for his costs and disbursements as provided in § 40-28-12 , then the county shall reimburse the sheriff for such costs and disbursements as he may have expended in the taking, caring for, and sale of the animals in excess of the amount received from such sale, and the county may recover in a civil action, any amount so expended by it from the owner or person having such animals in charge at the time of such taking.
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