The Department may redistribute any fee, tax, penalty and interest to:
1. A county whose population is less than 700,000 or a county whose population is 700,000 or more and in which no water authority exists; or
2. The water authority in a county whose population is 700,000 or more and in which a water authority exists,
Ê that is entitled thereto, but no such redistribution may be made as to amounts originally distributed more than 6 months before the date on which the Department obtains knowledge of the improper distribution.