The proceeds of the sale of any animal or conveyance sold pursuant to an order or direction of a magistrate or court made under section 20 , 21 or 22 are to be used –

(a) firstly, to pay any unpaid monetary penalty imposed by the magistrate or court in respect of an offence under this Act in respect of the animal; and

(b) secondly, to pay the costs and expenses connected with selling the animal or conveyance; and

(c) thirdly, to pay the costs and expenses connected with taking possession of the animal or conveyance and detaining it; and

(d) fourthly, to pay the costs and expenses connected with any veterinary treatment given to the animal; and

(e) fifthly, to reimburse the person who owned the animal or conveyance immediately before its sale.