(a) Except as provided by Subsection (b), a chargeback may not be made to an employer’s account because of payments having been made under a determination or decision to the claimant for any benefit period with regard to which the claimant is finally denied benefits by a modification or reversal of the determination or decision.
(b) A chargeback shall be made to an employer’s account for benefits paid to a claimant that are not in accordance with the final determination or decision under this subtitle if the benefits were paid due to the failure of the employer, or the employer’s agents, to comply with Section 208.004.