1. (1)

   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:

      1. (i) disallow the claim in full;
      2. (ii) cancel the credit; and

      3. (iii) recover the amount paid or claimed by assessment with interest:

         1. (A) from the date of the claim until the claim is refunded or repaid; and
         2. (B) at the rate of 1% per month.

   2. (b)

      1. (i) An individual who files an excessive claim, with fraudulent intent, is guilty of a class A misdemeanor.
      2. (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. (2) If the commission or the county determines that a claim is excessive and negligently prepared, the commission or the county shall:

   1. (a) disallow 10% of the corrected claim; and

   2. (b) recover the proper portion of any amount paid by assessment with interest:

      1. (i) from the date of the claim until the claim is refunded or repaid; and
      2. (ii) at the rate of 1% per month.

Renumbered and Amended by Chapter 172, 2025 General Session