If you went to extremes, maybe. For example if you put a skimmer rated for a 700 gal tank on a 30 gal tank. However this is extremely unlikely with anything you would normally run into. Your much more likely to under skim a tank.
Keep in mind too that skimmer manufacturers tend to be "very optimistic" when it comes to how they rate their skimmers. For example if you have a 50 gal tak, get a skimmer rated for about a 100 gal tank.