(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article, or intentionally fails to comply with the terms of the compliance agreement, such agreement shall be deemed rescinded. 6.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.