20. Where a corporation has, at a given time, withdrawn from the fund an amount exceeding that which it should have withdrawn at that time pursuant to the application of section 10, the corporation must reimburse the excess amount to the Minister of Revenue with interest at the rate fixed in section 28 of the Act respecting the Ministère du Revenu, for the period commencing on the day on which such excess amount was withdrawn and terminating on the day it is reimbursed.