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If it shall appear, subsequent to the receipt, that a license fee penalty has been paid that was not due under the provisions of this chapter, whether as a mistake of fact or law, then such amount shall be credited against any license fees due, or to become due, under this chapter to the person who made the overpayment, or such amount shall be refunded to such person by the Karuk Tribal Treasurer; provided, that a claim for refund was filed with the Revenue Department within one (1) year of the collection, or any such claim shall be forever barred. [Res. 22-R-198 Att. A, 11/17/2022; Ord. 1 § 53-09-01, 5/14/2002.]