Kim Davis, the Christian clerk jailed after refusing to issue same-sex marriage licences, may be forced to pay $225,000 in legal and court fees incurred by gay couples suing her. 

Despite publicly praising her, Kentucky Governor Matt Bevin said she should pay the costs and has lodged an appeal against a court order putting the financial burden on the state's taxpayers. 

'Davis represented the Commonwealth of Kentucky when she refused to issue marriage licenses to legally eligible couples. The buck stops there,' wrote US District Judge David Bunning.

The case was being heard at the US 6th Circuit Court of Appeals in Cincinnati on Thursday.

In his appeal, Bevin said Davis had broken the law in refusing to issue the marriage licences to gay couples and that Kentucky's taxpayers 'should not have to collectively bear the financial responsibility for Davis' intransigence'.

Palmer G Vance II, attorney for Bevin, wrote in a brief filed with the court: 'Davis had an independent and sworn duty to uphold the law as an elected county officer.

'If fees are awarded, they must be the responsibility of the Rowan County clerk's office, which should be deterred from engaging in conduct that violates civil rights—and leads to costly litigation.'

Liberty Counsel, which is representing Davis, said she should not be made to pay.

'Neither Rowan County nor Kim Davis are liable for damages,' said Mat Staver, Liberty Counsel chairman.

'Kim Davis sought a religious accommodation, and today every Kentucky clerk benefits from her efforts thanks to Governor Matt Bevin and the entire general assembly.

'Davis already paid the high price of going to jail to win her battle for a reasonable accommodation of her religious convictions. Today, Kentucky clerks do not have to choose between their faith and their jobs.'

Bevin mounted the legal challenge despite previously calling Davis an 'inspiration'. 

'Amid all the vitriol, all the nastiness, she stood firm. I think it's beyond question that Kim Davis is an inspiration. Not only to leaders like myself, in the public arena and those outside the public arena, but to my children and to the children of America,' he said in a video posted online by her supporters last year.