Any expense incurred in the enforcement of Section 69-15-321 or for feed, care and handling of such animals while undergoing the process of tick eradication, and any expense incurred in handling, dipping, confining, feeding or pasturing of any animals while in the custody of the sheriff shall constitute a lien upon such animal or animals to be paid by the owner or owners of the animals before the same are released by the sheriff. Should the owner or owners of cattle, horses, jacks, jennets and mules which have been placed in the custody of the sheriff as herein provided, fail or refuse to pay said expenses after five days’ notice, they shall be sold by the sheriff of the county after ten days advertising, either by notice at courthouse door and two other public places in the neighborhood of the place at which the animal was taken up, or in the newspaper published in the county having general circulation therein. The said advertisement shall state therein the time and place of sale, which place shall be where the animal is confined. The sale shall be at public auction and to the highest bidder, for cash. Out of the proceeds of the sale, the sheriff shall pay the cost of publishing the notices, costs of dipping, feeding and caring for the animals and the costs of sale which shall include $2.00 in the case of each sale, to said sheriff. The surplus, if any, shall be paid to the owner of the animal or animals, if he can be ascertained. If he cannot be ascertained within thirty days after such sale, then the sheriff shall pay such surplus to the county treasurer for benefit of the general fund of the county; provided, however, that if the owner of the animal or animals shall within three years after the fund is turned over to the county treasurer, as aforesaid, prove to the satisfaction of the board of supervisors of the county that he was the owner of such animals, upon the order of said board such surplus shall be refunded to the owner.