Upon request by the department, a nursing facility shall furnish to the department such records as the department may specify in order to determine the assessment for a fiscal year or the amount of the assessment due from the nursing facility or to verify that the nursing facility has paid the correct amount due. In the event that the department determines that a nursing facility has failed to pay an assessment or that it has underpaid an assessment, the department shall notify the nursing facility in writing of the amount due, including interest, and the date on which the amount due must be paid, which shall not be less than thirty (30) days from the date of the notice. In the event that the department determines that a nursing facility has overpaid an assessment, the department shall notify the nursing facility in writing of the overpayment and, within thirty (30) days of the date of the notice of the overpayment, shall either refund the amount of the overpayment or offset the amount of the overpayment against any amount that may be owed to the department from the facility.