(a) Any applicant for a refund under section 130-63 or any other person shall, having made any false statements in connection with an application for a refund of any tax, be deemed to have violated this article.

(b) If any person is convicted under subsection (a) of this section, such conviction shall be prima facie evidence that all refunds received by such person during the current year were obtained unlawfully, and the finance director is empowered and directed to bring appropriate action for recovery of such refund. A brief summary of this section shall be printed on each form application for a refund. (Code 1979, § 36-23)