(1) This section applies where a certified diesel user—
(a) uses a quantity of diesel purchased by the user at a subsidised price for a purpose not specified in the Diesel Users Register in relation to the user; or
(b) sells or otherwise disposes of a quantity of diesel purchased by the user at a subsidised price.
(2) Where this section applies, the certified diesel user shall pay the Commissioner—
(a) 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.
(3) This section does not apply in relation to a quantity of subsidised diesel if an amount is payable under section 34, 35 or 36 in relation to the subsidy.