Section 1449-NNN. Miscellaneous

The local law adopted by the legislative
  body of the county of Nassau may contain such other provisions  as  such
  legislative  body  deems  necessary for the proper administration of the
  tax imposed pursuant to this article,  including  provisions  concerning
  the  determination  of  tax, the imposition of interest on underpayments
  and overpayments and the imposition of civil penalties.  Such provisions
  shall be identical to the corresponding provisions of  the  real  estate
  transfer  tax  imposed  by article thirty-one of this chapter, so far as
  such provisions can be made applicable to the tax  imposed  pursuant  to
  this article.