(a) The Commissioner may, in whole or in part, refund money paid as fees in any of the following instances:
(1) The payer requests a refund of a fee before any examination or inspection has been performed or service rendered by the Department.
(2) The payment of the fee, assessment or tax represents an overpayment, payment in duplicate, payment in error of the payer or the Department.
(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.
(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.
(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.