32 V.S.A. § 509 — Overpayment; refund

An officer of the State, a board, or commission receiving money in payment of an obligation
due the State, the board, or commission, when an overpayment is made, shall forthwith
refund to that person the amount of such overpayment when demand is made; however,
there shall be no obligation to refund sums in the amount of $1.00 or less. A person
who has made such overpayment to the State, a board, or commission may recover the
amount of the money in a civil action on this statute. A warrant for payment shall
issue accordingly. (