(a) A court need not issue a judgment of restitution under Part I of this subtitle if the court finds:
(1) that the restitution obligor does not have the ability to pay the judgment of restitution; or
(2) that there are extenuating circumstances that make a judgment of restitution inappropriate.
(b) A court that refuses to order restitution that is requested under Part I of this subtitle shall state on the record the reasons.