In case of abandonment or discontinuance, the cost of work performed under a permit may be estimated and an adjustment in the building fee made and the portion of the fee for the incompleted work returned to the permit holder, provided that no refund of a prescribed minimum fee shall be made. However, if such discontinuance is due to revocation of a permit an adjustment and return may not be made until all penalties incurred or imposed by due authority have been collected. After a refund under this section has been made, no work shall again be resumed until a new application has been made and a new permit issued.