Witnesses so cited before the director of revenue, and any sheriff or other officer serving such citation shall receive the same fees as are allowed in civil actions; to be audited by the department of revenue and paid upon the certificate of the director of revenue out of funds not otherwise appropriated. [C24, 27, 31, 35, 39, § 7375; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.70 ] 2003 Acts, ch 145, §286 Sheriff’s fees, §331.655 ; witness fees, §622.69 – 622.75