From what I understand (and I ain't no lawyer so check with a lawyer first), the BOE doesn't care if you overcharge people sales tax, AS LONG AS YOU SEND IT IN TO THE BOE.
On the online form you will see a field for "excess tax collected." I am assuming that field is there because they expect you to send excess tax to the BOE instead of trying to refund it to your customers.
Of course, I have no legal background in this. You should get anything IN WRITING from the BOE regarding what you should do if you accidentally collect excess sales tax from a customer.