The board of county commissioners shall allow such sums for services pursuant to § 40-5-16 as they deem reasonable and the sheriff shall be paid upon vouchers, as other claims against the county are paid. The owner of such animal is liable to the county for the expense of such burial or burning, to be recovered in a civil action, unless the owner thereof pays such expenses within thirty days after notice and demand.
SDCL 40-5-17