(a) A licensee may surrender a license by sending to the Commissioner, in the form and in accordance with the process that the Commissioner requires, a statement that the license is surrendered.
(b) If a license is surrendered voluntarily, or is suspended or revoked, the Commissioner may not refund any part of the license fee regardless of the time remaining in the license term.
(c) The surrender of a license does not affect any civil or criminal liability of the licensee for acts committed before the license was surrendered.