Penalty redetermination where fraud is not established converts enhanced fraud penalty into ordinary tax penalty payable instead. Amendment provides for penalty redetermination where an enhanced penalty premised on fraud, wilful misstatement or suppression of facts is not upheld on appeal or review, requiring recalculation and payment of the ordinary penalty for the underlying tax default; it also makes consequential textual changes to reference the proposed penal provision and to align adjudication time limits with that provision.