$4,000 Used EV credit: what if the dealer claims the credit but exceeds the sales price limit?

For the $4,000 used EV credit, one of the requirements is that the final selling price is $25,000 or less. This price doesn't include legally required taxes and registration fees, but it must include the document processing fees that dealers usually charge (in Illinois, the doc fee is about $350, and is allowed--not required--by state law).

The requirement is explained here: https://www.irs.gov/credits-deductions/used-clean-vehicle-credit

"Have a sale price of $25,000 or less. Sale price includes all dealer-imposed costs or fees not required by law. It doesn't include costs or fees required by law, such as taxes or title and registration fees."

The clarification that document processing fees specifically must be considered part of the final sales price is here: https://www.federalregister.gov/documents/2024/05/06/2024-09094/clean-vehicle-credits-under-sections-25e-and-30d-transfer-of-credits-critical-minerals-and-battery#page-37713

"Another commenter recommended modifying the proposed definition of “sale price” to exclude documentation fees because of long-standing practice in the automotive industry to charge such fees to cover a dealer's processing and administrative costs associated with a sale. The inclusion of dealer document fees and charges allowed by a state or locality in the sale price would allow dealers to allocate a portion of the sale price of the vehicle to such fees in order to avoid the $25,000 sale price cap in section 25E(c)(2)(B). Accordingly, the final regulations do not adopt these comments."

HOWEVER, there are dealers who are claiming a sales price of $24,999, taking the $4,000 credit off the price charged to the consumer, but then adding document processing fees, for example on the sales receipt in this post. According to IRS rules, the sales price (including fees) in this example should have been entered as $25,195, making the car just barely ineligible for the credit.

My question is: What could happen to me at tax time if the dealer exceeds the $25,000 credit by adding a few hundred dollars of doc fees? If I go through with such a transaction, could the IRS ask me to pay back the $4,000? Would they instead go after the dealer, who filed the paperwork and received a check from the IRS for $4K? I don't particularly care about paying a few hundred extra but I absolutely don't want to be on the hook for $4K when I file taxes. A response in this post seems to read the regulation as indicating that the IRS would go after the dealer since the dealer is the one who got the cash from the IRS.

Thanks for your help!