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