Very creative question and I believe I have the solution for you. You can do a voluntary disclosure with the state for your portion of the taxes. If done properly, then the state will only look back three years, which will save you a considerable amount of taxes, penalties, and interest. All penalties are waived in a VD as well.
Then you could enter the rewards program with the state to turn in your HOA. You could do the rewards program through a law firm to mostly likely remain anonymous. Just remember, HOA's are ultimately responsible for the funding requirements of the HOA, so the members of the HOA will untimely be responsible for any taxes. Perhaps a better idea would be to take the HOA and members through a collective voluntary disclosure to save everyone money?
If you are interesting in talking more about this, then please contact me via email at JamesSutton@FloridaSalesTax.com or 813-367-2134.
I hope this helps.
James Sutton, CPA, Esq