Revocation of Registration.
Section 18
SEC. 18. Revocation of Registration. — If the Commission finds out that the REIT was established so as to seek the benefits of this Act without a true, intention to carry out its provisions and/or the IRR, the Commission shall revoke or cancel the registration of the securities of the REIT. The REIT shall pay the applicable taxes plus interests and surcharges under the National Internal Revenue Code of 1997, as amended.