I. If the commissioner decides that any road tolls or interest or penalties have been erroneously or illegally collected from any distributor, the distributor shall be entitled to a refund thereof, or the amount may be deducted from any subsequent return.
II. No refunds or deductions shall be made under the provisions of this section unless a written statement, signed subject to prosecution for unsworn falsification, setting forth the circumstances shall be filed with the department within 4 years from the date of payment of road tolls illegally or erroneously collected. Errors in making a return may be corrected on any subsequent return with proper explanation.