Proceedings under this Division may be commenced —
(a) where the offence alleged has involved the doing of any act, within 3 years after the discovery of the act;
(b) where the offence alleged has involved the failure to do any act, within 3 years after the Comptroller has become aware of such failure;
(c) where the offence alleged has involved the nondisclosure or incorrect disclosure by any person of information relating to that person's liability to tax for a tax period, within 3 years after his or her correct liability to tax has become final for that tax period.