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.