Section 40-5-22
Garnishment of delinquent taxpayers – Fees.
The clerk and the sheriff shall be entitled to the same fees as in cases of garnishment on judgments, and the county general fund shall be entitled to two dollars ($2).
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §206; Act 2021-515, §3.)