cThe amnesty program is for taxes owed on or before November 30, 2008. The tax amnesty is available for any tax enforced by Connecticut laws, including, but not limited to, sales and use tax, personal and corporate income tax, franchise tax and excise tax. Eligible participants include taxpayers that were required to file with the Commissioner and for which no return was previously filed, or taxpayers that previously filed, but underreported their tax liability. Tax returns previously examined by the State are not eligible. Any person who participates in the program will have civil penalties and late fees waived. A reduced interest rate will, however, apply to taxes paid. Any person that cooperates with the program, but presents false data to the Commissioner will be disqualified from the program and may be fined up to $5,000 or incarcerated for 12- 60 months. (H.B. 7601 and S.B. 1200, passed by the General Assembly on November24, 2008, and signed by Gov. M. Jodi Rell on November 25, 2008, both effective November 25, 2008; Telephone Interview, Office of the Governor, November 25, 2008)