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(a) A municipality shall pay a fire fighter or police officer for an appearance as a witness in a criminal suit, a civil suit, or an administrative proceeding in which the municipality or other political subdivision or government agency is a party in interest if the appearance:
(1) is required;
(2) is made on time off; and
(3) is made by the fire fighter or police officer in the capacity of a fire fighter or police officer.
(b) Payment under this section is at the fire fighter’s or police officer’s regular rate of pay.
(c) Payment under this section may be taxed as court costs in civil suits.
(d) This section does not reduce or prohibit compensation paid in excess of the regular rate of pay.