Where, in any case, other than a case involving a revised decision or determination in accordance with section 302, 319 or 325, a person has been -
(a) in receipt of any benefit, assistance, child benefit, working family payment, continued payment for qualified children or back to work family dividend for any period during which that person was not entitled thereto, or
(b) in receipt of that benefit, assistance, child benefit, supplement, payment or dividend at a rate higher than that to which he or she was entitled,
then that person and any other person to whom that benefit, assistance, child benefit, supplement, payment or dividend was paid on behalf of that person, or the personal representative of that person, shall be liable to pay -
(i) to the Social Insurance Fund, in the case of benefit, and
(ii) to the Minister, in the case of assistance, child benefit, early childcare supplement, working family payment, continued payment for qualified children or back to work family dividend
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