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(a) The Commissioner may, in whole or in part, refund money paid as fees in any of the following instances:
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(1) The payer requests a refund of a fee before any examination or inspection has been performed or service rendered by the Department.
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(2) The payment of the fee, assessment or tax represents an overpayment, payment in duplicate, payment in error of the payer or the Department.
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(b) The fiscal officer of the Department shall make or issue a refund only upon receipt of a voucher from the Commissioner which sets forth the facts warranting the refund and which authorizes the refund.
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(c) If any money that is to be refunded has been deposited in the territory’s treasury, the Commissioner of Finance, upon receipt of a claim that is filed by the Department, shall refund the monies from the fund to which the money was credited.
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(d) At his discretion, the Commissioner may decide not to attempt to collect amounts of $5 or less, if he determines that the cost associated with collection is prohibitive.