can they be scaled of calculated for another frequency sample?
There is no one-size-fits-all method to do this. In your example, the frequency response is defined from 0 to 24 kHz (half the sampling rate). If you want a filter sampled at 96 kHz, the frequency response is now defined from 0Hz to 48kHz so you need to define what happens at all these new frequencies.
One way to do this is to calculate the impulse response, resample it (which will lowpass filter the new frequencies) and then refit it's Fourier Transform to a new IIR filter.
You can also transform the poles and zeros of the original filter into the s-plane and then transform them back into the z-plane at the new sample rate. This will result in some amount of warping error at high frequencies which may or may not be a problem.
If you have a "standard" filter type (Butterworth, Elliptic) you can simply re-design at the new sample rate.