(1) If the notice was given to the person under subsection 1061ZZDQ(1), the person is liable to pay to the Commonwealth an amount equal to the total of:
(a) the amount that the Commonwealth is liable to pay to the corporation under section 1061ZZDU; and
(b) the interest subsidy for the period referred to in subsection 1061ZZDS(2).
(2) If the notice was given to the person under subsection 1061ZZDQ(2), the person is liable to pay to the Commonwealth an amount equal to the total of:
(a) the amount that the Commonwealth is liable to pay to the corporation under section 1061ZZDU; and
(b) the interest subsidy for the period referred to in subsection 1061ZZDS(3).