Pandemic Unemployment Fraud Recoupment Act This bill extends the time period when a state must recover improperly paid pandemic unemployment insurance (UI) benefits and bring related criminal charges or enforcement actions to 10 years. The bill also adds certain recovery requirements to two pandemic UI programs—Pandemic Unemployment Assistance (PUA) and Lost Wages Assistance (LWA)—that match the requirements of other pandemic UI programs. Specifically, the state must (1) repay itself by deducting the PUA or LWA funds from any UI benefits a recipient may later qualify to receive; and (2) ensure the recipient is provided with notice, a hearing, and a final determination.