(b) If the taxpayer intentionally provides false material information
or omits material information in his or her submissions to the
commissioner, or attempts to intentionally defeat or evade a tax due
pursuant to the agreement executed under this article, or intentionally
fails to comply with the terms of the compliance agreement, such
agreement shall be deemed rescinded.
6. Unless the commissioner on his or her own motion redetermines the
amount of tax due, including applicable interest, no refund shall be
granted or credit allowed with respect to any taxes, including
applicable interest, paid under this program.
7. The commissioner may promulgate regulations, issue forms and
instructions, and take any and all other actions necessary to implement
the provisions of the program established under this section. The
commissioner shall publicize the program provided for in this section so
as to maximize public awareness of and participation in such program.
8. For purposes of this section, the term "taxpayer" includes any
person required to collect any of the taxes specified in subdivision one
of this section.
9. The voluntary disclosure and compliance application, the disclosure
statement, the voluntary disclosure and compliance agreement, and other
documents filed by an eligible taxpayer pursuant to the program
established by this section are deemed to be reports and returns:
(a) subject to the secrecy provisions of this chapter in the same
manner and to the same extent as if such documents were referred to in
any of the secrecy provisions of this chapter; and
(b) for purposes of the criminal provisions of article thirty-seven of
this chapter.