(1) This section applies to the following amounts—
(a) an amount that a claimant is required to repay under section 37(1) ;
(b) an amount of a penalty imposed on a claimant under section 37(2) or (3).
(2) A claimant is liable to pay an amount to which this section applies to the Commissioner.
(3) The Commissioner may recover an amount to which this section applies as a debt due to the State.
(4) The Commissioner may enter into an arrangement (which may include provision for the payment of interest) for payment of a liability outstanding under this section by instalments.
(5) The Commissioner may write off the whole or part of a liability outstanding under this section if satisfied that action, or further action, to recover the amount outstanding is impracticable or unwarranted.