S.L. 473.6 Art. 9Fraudulent claims. Liability and administrative penalties.

(1) Where a claim for a credit or refund is made in a fraudulent or any other irregular manner, an administrative penalty equivalent to twenty per cent of the amount unduly claimed or received through such refund or credit shall become due, together with, in the case of a refund received or credit granted, the said amount, and interest at the rate of eight per cent (8%) per annum or part thereof and such interest shall start running from the date of payment of the amount unduly received to the date when such amount together with the administrative penalty and interest are paid to the approving body: Provided that the amount of such administrative penalty and interest taken together shall not exceed the amount obtained in a fraudulent or any other irregular manner.

(2) Where any amount of administrative penalty or interest due under these regulations shall not relieve that person from a higher or a further penalty to which he may have become or may become liable in terms of any provision of the Act or regulations made thereunder.