(a)
(1) The county shall be entitled to one dollar ($1.00) per day for each animal found running at large along or on any public highway and impounded.
(2) The sum shall be paid by the claimant-owner, as provided in § 2-38-406, or from the proceeds of the sale of the animal.
(b)
(1) If there is a balance remaining after the expenses are deducted from the proceeds of the sale, the balance shall be deposited into a special fund in the name of the sheriff.
(2) If the proceeds are not sufficient to pay the expenses incurred as provided in this section, the balance may be withdrawn from the fund provided for in subdivision (b)(1) of this section.
(3) At the end of each calendar year, any balance in this fund shall be deposited with the county treasurer to the credit of the county road fund.