(1) A sheriff is entitled to receive from the county the actual and necessary expenses of the sheriff incurred in transporting and conveying convicts and parole violators to a Department of Corrections institution and persons with mental illness to a state mental hospital when conveyed by the sheriff in pursuance of the adjudication of an authorized tribunal of the state, to be audited and allowed as other claims against the county.
(2) All counties are entitled to receive reimbursement from the state in the amounts specified in subsection (3) of this section for the actual and necessary expenses incurred by the sheriff under subsection (1) of this section.
(3) Reimbursement by the state under subsection (2) of this section shall be as follows:
(a) Full reimbursement for transporting and conveying persons with mental illness to a state mental hospital.
(b) Full reimbursement for returning a parole violator to the state penitentiary.
(c) Seventy-five percent reimbursement for transporting and conveying a convict to a Department of Corrections institution.