Section 456. Practice and procedure

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.