(1) The county courts of the counties in this state are prohibited from auditing an officer and from allowing to any officer any fee or allowance not specifically allowed the officer by law, and in no case shall constructive fees be allowed to or paid officers by any county of this state.
(2) Any person violating any of the provisions of this section or § 14-23-102, or corruptly charging or receiving from any county a greater sum than that allowed by law, shall be deemed guilty of a misdemeanor and, upon conviction, shall be punished by a fine not to exceed five hundred dollars ($500), with the conviction working a forfeiture of the office.