(b) Service of process.--Service of process upon any petroleum business which is a corporation (including any such petroleum business having a certificate of authority under section two hundred twelve of the general corporation law or having authority to do business by virtue of section thirteen hundred five of the business corporation law), in any action commenced at any time pursuant to the provisions of this article, may be made by either (1) personally delivering to and leaving with the secretary of state, a deputy secretary of state or with any person authorized by the secretary of state to receive such service duplicate copies thereof at the office of the department of state in the city of Albany, in which event the secretary of state shall forthwith send by registered mail, return receipt requested, one of such copies to such petroleum business at the address designated by it or at its last known office address within or without the state, or (2) personally delivering to and leaving with the secretary of state, a deputy secretary of state or with any person authorized by the secretary of state to receive such service, a copy thereof at the office of the department of state in the city of Albany and by delivering a copy thereof to, and leaving such copy with, the president, vice-president, secretary, assistant secretary, treasurer, assistant treasurer, or cashier of such petroleum business, or the officer performing corresponding functions under another name, or a director or managing agent of such petroleum business, personally without the state. Proof of such personal service without the state shall be filed with the clerk of the court in which the action is pending within thirty days after such service, and such service shall be complete ten days after proof thereof is filed.

(c) Forfeiture penalty.--If any taxes, penalties or interest due under this article are not paid by a petroleum business which is a corporation, or any return required is not filed by such a petroleum business, and the tax commission is satisfied that the failure to make such payment or file such return is intentional, it may so report to the attorney general, who shall immediately bring an action in the name of the people of the state, for the forfeiture of the charter or franchise of any such petroleum business failing to make such payment, or file such return, and if it be found that such failure was intentional, judgment shall be rendered in such action for the forfeiture of such charter and for its dissolution if such petroleum business is a domestic corporation and, if such petroleum business is a foreign corporation, for the annulment of its franchise to do business in this state.

(d) Dissolution penalty.--Whenever any petroleum business which is a corporation (excepting those covered by subdivision (e) of this section) has failed to file a return for a period of six consecutive months or has been delinquent in the payment of taxes for any six taxable months duly assessed pursuant to this article, all the authority and powers conferred on the commissioner of taxation and finance and the secretary of state by section two hundred three-a of this chapter and all of the provisions of such section shall have full force and effect in respect of and shall be applicable to such a petroleum business.

(e) Annulment penalty.--Whenever any petroleum business which is a foreign corporation has failed to file a return or has been delinquent in the payment of taxes duly assessed pursuant to this article for the periods of time specified in subdivision (d) of this section, all the authority and powers conferred on the commissioner of taxation and finance and the secretary of state by section two hundred three-b of this chapter and all of the provisions of such section shall have full force and effect in respect of and shall be applicable to such a petroleum business.