(1) If a diesel supplier fails to comply with any direction in a notice under section 31 in relation to an application for a subsidy, but has nevertheless been paid a subsidy in accordance with the application, the supplier shall pay the Commissioner—
(a) if payment is received within 21 days after the date of the repayment notice—the amount of the subsidy, plus interest; or
(b) if no such payment is received within 21 days after the date of the repayment notice—twice the amount of the subsidy, plus interest.
(2) This section does not apply in relation to a subsidy if the supplier is liable to pay an amount under section 34 or 35 in relation to the subsidy.