Where a person is convicted of an offence under section 32 of the Larceny Act 1916 or Part 2 of the Criminal Justice (Theft and Fraud Offences) Act 2001, by virtue of having received any benefit, assistance, child benefit, working family payment, continued payment for qualified children or back to work family dividend, which he or she was not entitled to receive, that person is liable to pay -
(a) to the Social Insurance Fund, in the case of benefit, and
(b) to the Minister, in the case of assistance, child benefit, working family payment, continued payment for qualified children or back to work family dividend
(c) [deleted]
on demand, a sum not exceeding the amount of the benefit, assistance, child benefit, working family payment, continued payment for qualified children or back to work family dividend, to which that conviction applies.