The individual or entity to whom or to which the administrative order, administrative subpoena or request is issued pursuant to this part and that is enforced by the reviewing court shall be liable for all costs of the court proceedings and shall be liable to the department for the cost of any private, contract or government attorney representing the state and for the time of any of its Title IV-D state office staff or contractor staff utilized in litigating the administrative order, administrative subpoena or request.
T.C.A. § 36-5-1005