Misrepresentation on application for distribution unforeseeable emergency

The governmental 457(b) plan finds out that a participant lied on their application for a distribution for unforeseeable emergency.  The truth would have resulted in the application being denied.  Does the plan have to do anything more than file the 1099-R with an "early distribution - no known exception" code?  Do we have to/can we even recoup it from the participant?  Should we file an attachment to the 1099-R about the circumstances?  Any thoughts appreciated.  I'm a newbie here, so please be kind.  

NAPA Net sent out an email today with an article you may find helpful.

https://www.napa-net.org/news/technical-competence/case-of-the-week/case-of-the-week-voluntarily-correcting-governmental-457b-plans/

When you get to the EPCRS Rev Procs, searching for "overpayment" is a good idea. There are several references to overpayment in different locations.  Under EPCRS, the term overpayment includes an amount distributed in excess of what is allowed by the terms of the plan. When looking at the correction method for an overpayment from a DC plan in 6.06(4), don't overlook the last sentence of 6.06(4)(b).

Thank you, Kevin C - super-helpful!!