Tennessee Code Title 57. Intoxicating Liquors § 57-5-412

(a) Costs incurred in each hearing, including witness fees, mileage expenses and all fees of sheriffs for serving any notices or subpoenas, shall be taxed as costs by the commissioner or the commissioner's authorized representative. All costs and fees for witnesses and/or sheriffs shall be advanced or collected as provided in the case of witnesses attending upon cases in courts of record, and the service of subpoenas requiring their attendance and testimony.

(b) If, upon the hearing, the claimant shall be found by the commissioner, or the commissioner's authorized representative, to be guilty of the matters charged, all of the costs provided for in subsection (a) shall be taxed and charged against the claimant, but if the charge against such claimant shall be dismissed, then such costs shall be paid by the commissioner out of the funds collected under this chapter, after approval by the commissioner, and shall be and constitute lawful expenditures hereunder.