On levying an execution for money, the sheriff, if required, shall make out a bill of the sheriff's own and all other fees endorsed thereon, giving the items separately and distinctly, and give a receipt therefor to the party paying them, under a penalty of one hundred twenty-five dollars ($125) to any person who will sue for such amount.
Code 1858, § 367 (deriv. Acts 1777 (Nov.), ch. 8, § 7); Shan., § 457; mod. Code 1932, § 704; T.C.A. (orig. ed.), § 8-819.