Subchapter V. Amnesty. § 47–451. Amnesty. [Repealed] § 47–452. Establishment and application; availability; publicity. [Repealed] § 47–453. Interest. [Repealed] § 47–454. Substantial understatement penalty. [Repealed] § 47–455. Failure to file or pay penalty. [Repealed] § 47–456. Fraud penalty. [Repealed] § 47–457. Garnishment. [Repealed] § 47–458. Deficiencies; collection. [Repealed] § 47–459. Rules. [Repealed] § 47–459.01. Amnesty. [Repealed]