(1) The Public Grain Warehouse Commissioner shall be entitled to reimbursement out of stored grain or proceeds held in receivership for all expenses incurred as court costs or in handling and disposing of stored grains and for all other costs directly attributable to the receivership.
(2) The right of reimbursement of the commissioner shall be before any claims against the stored grain or proceeds of sale and shall constitute a claim against the surety bond of the licensee.