If: (a) a person is convicted of an offence under section 137.1 of the Criminal Code in relation to the giving of a return or the making of a claim under this Part; or (b) a civil penalty order is made against a person in relation to a contravention of a civil penalty provision in this Part; a court of competent jurisdiction may, in addition to imposing a penalty under section 137.1 or making the civil penalty order, order the person to refund to the Commonwealth the amount of any payment wrongfully obtained by the person under Division 3 of this Part, or the amount or value of any gift made in contravention of this Part.
§ CEA s. 315Requirement to refund payments
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