(a)
(1) If the accused is acquitted, he or she shall be entitled to his or her costs, to be taxed by the Secretary of the Senate and paid by the Treasurer of State.
(2) If convicted, the accused shall pay the costs, to be taxed by the Secretary of the Senate, and recovered upon a motion by the Attorney General in the Pulaski County Circuit Court, at the first term thereof, without notice, or afterward on notice.
(b)
(1) If the impeachment is prosecuted on the petition of some citizen of the state, whose name is set at the foot of the articles of impeachment, the petitioner shall be liable for the costs of the accused if he or she is acquitted and also for the costs of prosecuting the impeachment, and, in that case, the state shall not be liable to pay any part of the costs.
(2)
(A) If the accused is convicted, the petitioner shall be entitled to recover from the accused the costs of the impeachment, for which the accused is liable.
(B) The costs shall be taxed by the Secretary of the Senate and recovered by suit in a court of competent jurisdiction.