Section 40-25-132 - County liability(a) Similar costs in criminal prosecutions for offenses punishable in any other way than by death or confinement in the penitentiary, also similar costs in criminal prosecutions for offenses punishable with death or confinement in the penitentiary, in cases accruing under § 40-25-130(2) and (4), shall be paid by the county.(b)(1) Notwithstanding this section or any other law to the contrary, a county shall not be liable for payment of costs that have accrued in any criminal prosecution for a misdemeanor offense or prosecution for a felony offense if the conviction offense is a misdemeanor where the conviction resulting from the prosecution is reversed on appeal. In all these cases, the state shall be liable for the accrued costs.(2) As used in this subsection (b), "misdemeanor" and "felony" have the same meanings as set out in § 39-11-110.Code 1858, § 5587; Acts 1891 (Ex. Sess.), ch. 22, § 2; Shan., § 7621; Code 1932, § 12249; T.C.A. (orig. ed.), § 40-3334; Acts 1995, ch. 385, § 1.