338.8. The administration costs and the fees of the provisional administrator shall be charged to the merchant and become payable upon being approved by the president. If the merchant fails to pay the account within 30 days of its presentation, the costs and fees shall be paid, by preference to any other debt, out of the security required from the merchant where such is the case, and, in the case of a lack or insufficiency of funds, they form part of the costs contemplated in section 338.9 and are payable out of the consolidated revenue fund.