Immunity from penalty: Commissioner may grant conditional immunity where applicant cooperates and discloses net wealth fully. A person whose settlement proceedings have abated and who faces penalty proceedings may apply to the Commissioner for immunity from penalty before any penalty is imposed; the Commissioner may grant conditional immunity if satisfied that, after abatement, the person cooperated and made a full and true disclosure of net wealth and its derivation, and the immunity may be withdrawn for non compliance, concealment of material particulars, or false evidence.