On the first One Hundred Dollars ($100.00), five percent (5%),
On the second One Hundred Dollars ($100.00), four percent (4%),
On all sums over Two Hundred Dollars ($200.00), three percent (3%).
In civil cases, all process sent out of the county, where issued to another county for service, shall be accompanied by a fee of Forty-five Dollars ($45.00) to pay the sheriff's fee for his execution of such process unless the clerk or justice shall endorse on the process that the party at whose instance it issued had filed an affidavit of inability to pay costs thereof. All fees sent and unearned, and the whole of it, shall be unearned if the writ be not legally and properly executed and returned, and shall be remitted by the sheriff with the writ at his own expense.
This provision shall in no way lessen the sheriff's civil liability on his bond, but shall be an additional penalty for misfeasance or nonfeasance in office.
Miss. Code § 25-7-19