456

The provisions of article twenty-seven of this chapter shall apply with respect to the administration of and procedure with respect to the tax imposed under this article in the same manner and with the same force and effect as if the language of such article twenty-seven had been incorporated in full into this article and had expressly referred to the tax under this article, except to the extent that any such provision is either inconsistent with a provision of this article or is not relevant to this article. Criminal penalties provided in section one thousand eight hundred twenty of this chapter shall apply in the same manner and with the same force and effect with respect to this article.