(

a) A corporation that (1) fails to file a statement pursuant to

Section for an applicable filing period, (2) has not filed a statement pursuant to

Section during the preceding months, and (3) was certified for penalty pursuant to

Section for the same filing period of the prior year, shall be subject to suspension pursuant to this

section rather than to a penalty under

Section 12670. (

b) When subdivision (

a) is applicable, the Secretary of State shall mail a notice to the corporation informing the corporation that its corporate powers, rights, and privileges will be suspended days from the date of the notice if the corporation does not file the statement required by

Section 12570. (

c) If the 60-day period expires without the delinquent corporation filing the required statement, the Secretary of State shall notify the Franchise Tax Board of the suspension, and mail a notice of the suspension to the corporation. Following completion of these notification requirements, except for the purpose of amending the articles of incorporation to set forth a new name or filing an application for exempt status, the corporate powers, rights, and privileges of the corporation are suspended. (

d) A statement required by

Section may be filed, notwithstanding suspension of the corporate powers, rights, and privileges under this

section or under provisions of the Revenue and Taxation Code. Upon the filing of a statement under

Section 12570, by a corporation that has been suspended pursuant to this section, the Secretary of State shall certify that fact to the Franchise Tax Board and the corporation may, in accordance with

Section 23305a of the Revenue and Taxation Code, be relieved from suspension, unless the corporation is held in suspension by the Franchise Tax Board pursuant to

Section 23301, 23301.5, or of the Revenue and Taxation Code.