§ 44-33-13 - Denial of claim.
SECTION 44-33-13
§ 44-33-13 Denial of claim. – If it is determined that a claim is excessive and was filed with fraudulentintent, the claim shall be disallowed in full, and, if the claim has been paidor a credit has been allowed against income taxes otherwise payable, the creditshall be cancelled and the amount paid may be recovered by assessment, and theassessment shall bear interest from the date of payment or credit of the claim,until refunded or paid, at the rate of one percent (1%) per month. The claimantin that case, and any person who assisted in the preparation or filing of theexcessive claim or supplied information upon which the excessive claim wasprepared, with fraudulent intent, is guilty of a misdemeanor. If it isdetermined that a claim is excessive and was negligently prepared, ten percent(10%) of the corrected claim shall be disallowed, and if the claim has beenpaid or credited against income taxes otherwise payable, the credit shall bereduced or canceled, and the proper portion of any amount paid shall besimilarly recovered by assessment, and the assessment shall bear interest atannual rate provided by § 44-1-7 from the date of payment until refundedor paid.