Notwithstanding any other provision of law, there shall be added as costs to each warrant or tax execution collected, served, or recorded by a duly authorized representative of the department an amount equivalent to five percent of the total of the warrant or tax execution or the sum of three dollars, whichever is the greater and, in addition, the sum of five dollars. Such costs, together with the costs of storage, advertising, and sale, shall be deducted from proceeds of sale before any other prior liens or claims are paid. Fee charged by clerks of court for the recording and satisfaction of warrants for distraint or tax executions issued by the department shall be paid by the State Treasurer on proper warrant from the department from funds appropriated by the General Assembly.