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(1) Except for a cost described in Subsection 76-3-201(4), costs shall be limited to expenses incurred by the state or any political subdivision of the state for investigating, searching for, apprehending, and prosecuting the defendant, including:
(a) attorney fees of counsel assigned to represent the defendant;
(b) investigators' fees; or
(c) except for a monetary reward that is paid to a codefendant, an accomplice, or a bounty hunter, a monetary reward that is:
(i) offered to the public in exchange for information that would lead to the apprehension and conviction of the defendant; and
(ii) paid to a person who provided information that led to the apprehension and conviction of the defendant.
(2) A cost may not include:
(a) expenses inherent in providing a constitutionally guaranteed trial;
(b) expenditures in connection with the maintenance and operation of government agencies that must be made by the public irrespective of specific violations of law; or
(c) attorney fees for prosecuting attorneys.
(3) The court may not order a defendant to pay a cost, unless there is evidence that the defendant is, or will be, able to pay the cost.
(4) In determining the amount of a cost that a defendant is ordered to pay, the court shall take into account:
(a) the financial resources of the defendant;
(b) the nature of the burden that payment of the cost will impose; and
(c) that restitution is prioritized over any cost.