59-2a-105. Fraudulently or negligently prepared claim -- Penalties and interest.
(1) If the commission or the county determines that a claim is excessive and was filed with fraudulent intent, the commission or the county shall: disallow the claim in full; cancel the credit; and recover the amount paid or claimed by assessment with interest: from the date of the claim until the claim is refunded or repaid; and at the rate of 1% per month. An individual who files an excessive claim, with fraudulent intent, is guilty of a class A misdemeanor. An individual who assists in the preparation or filing of an excessive claim or supplies information upon which an excessive claim was prepared, with fraudulent intent, is guilty of a class A misdemeanor.
(2) If the commission or the county determines that a claim is excessive and negligently prepared, the commission or the county shall: disallow 10% of the corrected claim; and recover the proper portion of any amount paid by assessment with interest: from the date of the claim until the claim is refunded or repaid; and at the rate of 1% per month.