For any taxpayer who meets the requirements of Section 21.12.5 of this article:
(a) The tax penalties imposed under Article I (Business Tax, including taxes imposed with respect to cannabis pursuant to Los Angeles Municipal Code section 21.51), Article 1.1 (Telephone, Electricity, and Gas Users Taxes), Article 1.3 (Commercial Tenant’s Occupancy Taxes), Article 1.7 (Transient Occupancy Taxes), and Article 1.15 (Parking Occupancy Taxes) of this Chapter shall not apply to any taxes for the tax periods for which Tax Penalty Amnesty is requested. The Tax Penalty Amnesty shall not apply to any tax or tax period which the taxpayer did not clearly identify in the application for Tax Penalty Amnesty.
(b) No criminal action based upon the non-reporting or under-reporting of tax liabilities or the nonpayment of any taxes shall be brought against the taxpayer for any tax period for which the taxpayer has complied with the provisions of Section 21.12.5 of this article.