(1) This section applies if the sheriff makes an order under section 131A.
(2) The sheriff may determine an amount which may be recovered by the appropriate officer in respect of reasonable costs incurred in -
(a) storing or insuring the property since it was seized or produced as mentioned in subsection (1) of that section;
(b) realising the property.
(3) If the sheriff makes a determination under this section the appropriate officer is entitled to payment of the amount under section 131(5A).
(4) A determination under this section may be made on the same occasion as the section 131A order or on any later occasion; and more than one determination may be made in relation to any case.
(5) In this section "appropriate officer" has the same meaning as in section 120A.