(2) Where a person is convicted of an offence against section 137.1 or 137.2 of the Criminal Code that relates to this Act, the court may, in addition to imposing a penalty, order the person to repay to the Commonwealth the amount of any payment under the scheme paid to the person in consequence of the making of the statement or the presentation of the document.
(3) Where a court has made an order under subsection (2), a certificate signed by the appropriate officer of the court specifying the amount ordered to be repaid and the person by whom the amount is payable may be filed in a court having civil jurisdiction to the extent of that amount and is thereupon enforceable in all respects as a final judgment of that court.