16Variation of excessive claim

#### 16 Variation of excessive claim (1) Where a person who has lodged a claim under section 14 (whether or not the claim has been dealt with under subsection 14(5)) subsequently knows that the claim is for an amount of bounty in respect of bountiable books that exceeds the amount of bounty that the person was entitled to claim in respect of those books by more than $100, the person shall, within 28 days after discovering the excess, lodge an acknowledgment of the excess, being an acknowledgment that complies with subsection (2). Penalty: (a) in the case of a natural person—$1,000; or (b) in the case of a body corporate—$5,000. (2) An acknowledgment under subsection (1) in respect of bountiable books shall: (a) be in accordance with the appropriate approved form; (b) include such information as is, and such estimates as are, required by the form; (c) be signed and witnessed as required by section 18; and (d) be lodged with a Collector for a State or with the CEO. (3) Where an acknowledgment relates to a claim under section 14 that has not been dealt with under subsection 14(5), the claim shall be dealt with under that subsection as if it had been amended in accordance with the acknowledgment. (4) Where the CEO, after examining an acknowledgment under subsection (1) to which subsection (3) does not apply and causing such inquiries as the CEO considers necessary to be made (including inquiries involving the exercise of powers under sections 23 and 25), is satisfied that there has been an overpayment of a claim by more than $100, the CEO shall cause to be served on the person who lodged the claim a demand for the repayment of the amount of the overpayment, and that person is liable to repay that amount to the Commonwealth.