Laws of the State of New York

on twenty thousand cigarettes or more or has previously been convicted two or more times of a violation of paragraph one of this subdivision shall be guilty of a class E felony.

(b) Willful failure to file a return or report, or pay tax.-Any person required under article twenty of this chapter to pay or make a return or report, who willfully fails to pay such tax or make such return or report, at the time or times SO required, shall be guilty of a misdemeanor.

(c) Fraudulent returns, reports, statements or other documents.-(1) Any person who willfully makes and subscribes any return, report, statement or other document which is required to be filed with or furnished to the tax commission or to any person, pursuant to article twenty of this chapter, which he does not believe to be true and correct as to every material matter shall be guilty of a misdemeanor.

(2) Any person who willfully delivers or discloses to the tax commission or to any person, pursuant to article twenty of this chapter, any list, return, report, account, statement or other document known by him to be fraudulent or to be false as to any material matter shall be guilty of a misdemeanor.

(3) For purposes of this section, the omission by any person of any material matter with intent to deceive shall constitute the delivery or disclosure of a document known by him to be fraudulent or to be false as to any material matter.

(d) Any person, other than an agent so authorized by the tax commission, who possesses or transports for the purpose of sale any unstamped unlawfully stamped packages of cigarettes subject to tax imposed by section four hundred seventy-one of this chapter, or who sells or offers for sale unstamped or unlawfully stamped packages of cigarettes in violation of the provisions of article twenty of this chapter shall be guilty of a misdemeanor.

(e) Any person, other than an agent so authorized by the tax commission, who willfully possesses or transports for the purpose of sale twenty thousand or more cigarettes subject to the tax imposed by section four hundred seventy-one of this chapter in any unstamped or unlawfully stamped packages or who willfully sells or offers for sale twenty thousand or more cigarettes in any unstamped or unlawfully stamped packages in violation of article twenty of this chapter shall be guilty of a class E felony.

(f) For the purposes of this section, the possession or transportation within this state by any person, other than an agent, at any one time of five thousand or more cigarettes in unstamped or unlawfully stamped packages shall be presumptive evidence that such cigarettes are possessed or transported for the purpose of sale and are subject to the tax imposed by section four hundred seventy-one of this chapter. With respect to such possession or transportation any provisions of article twenty of this chapter providing for a time period during which a use tax imposed by such article may be paid on unstamped cigarettes or unlawfully or improperly stamped cigarettes or during which such cigarettes may be returned to an agent shall not apply. The possession within this state of more than four hundred cigarettes in unstamped or unlawfully stamped packages by any person other than an agent at any one time shall be presumptive evidence that such cigarettes are subject to tax as provided by article twenty of this chapter.

(g) Nothing in this section shall apply to common or contract carriers or warehousemen while engaged in lawfully transporting or storing unstamped packages of cigarettes as merchandise, nor to any employee of such carrier or warehouseman acting within the scope of his employment, nor to public officers or employees in the performance of their official duties requiring possession or control of unstamped or unlawfully stamped packages of cigarettes, nor to temporary incidental possession by employees or agents of persons lawfully entitled to possession, to persons whose possession is for the purpose of aiding police officers in performing their duties.

nor

(h) Any willful act or omission, other than those described in subdivision (a), (b), (c), (d), (e), (f), (g) or (i) of this section, by any person which constitutes a violation of any provision of article twenty of this chapter shall constitute a misdemeanor.

(1) Any person who falsely or fraudulently makes, alters or counterfeits any stamp prescribed by the tax commission under the provisions of article twenty of this chapter, or causes or procures to be falsely or fraudulently made, altered or counterfeited any such stamp, or knowingly and willfully utters, purchases, passes or tenders as true any such

willfully pos

false, altered or counterfeited stamp, or knowingly and sesses any cigarettes in packages bearing any such false, altered or counterfeited stamp, and any person who knowingly and willfully makes, causes to be made, purchases or receives any device for forging or counterfeiting any stamp, prescribed by the tax commission under the provisions of article twenty of this chapter, or who knowingly and willfully possesses any such device, shall be guilty of a class E felony. For the purposes of this subdivision, the words "stamp prescribed by the tax commission" shall include a stamp, impression or imprint made by metering machine, the design of which has been approved by such commission.

§ 1815. Highway use tax.-(a) It shall be unlawful for any person to: (1) Use or cause or permit to be used, any public highway in this state for the operation of a motor vehicle subject to the provisions of article twenty-one of this chapter without first obtaining the permit and tag, plate or sticker required under such article or to carry or cause or permit to be carried upon any motor vehicle a permit or a tag, plate or sticker which has been suspended or revoked or which was issued for a motor vehicle other than the one on which carried. The operation of any motor vehicle on any public highway of this state without carrying thereon the permit or the tag, plate or sticker required under such article shall be presumptive evidence that a permit or à tag, plate or sticker has not been obtained for such motor vehicle;

(2) Operate, or cause or permit to be operated, on any public highway any such motor vehicle having an actual gross or unloaded weight in cess of the gross or unloaded weight set forth on the permit issued for such motor vehicle;

(3) Fail to deliver or surrender, pursuant to the provisions of article twenty-one of this chapter or any rule or regulation promulgated by the tax commission, a permit or a tag, plate or sticker to such commission, or any person directed by such commission to take possession thereof (4) Fail to make any return under article twenty-one of this chapter or to keep records of operations of motor vehicles as the commission shall prescribe;

(5) Make any false return; or

(6)

Violate any other provision of article twenty-one of this chapter or any rule or regulation promulgated thereunder.

(b) An official weigh slip or ticket issued and certified by any truck weigher in the employ of the department of transportation or by any duly licensed weigh master shall constitute prima facie evidence of the information therein set forth and of the operation of the vehicle therein described upon a public highway and shall be admissible before the court trying such violation.

(c) Any person who violates any provision of this section, upon a first conviction shall be subject to a fine of not less than one hundred dollars or more than two hundred fifty dollars; and upon a second or subsequent conviction to a fine of not less than two hundred fifty dollars or more than five hundred dollars or by imprisonment for not more than ten days. Except as otherwise provided by law such a violation shall not be a crime and the penalty or punishment imposed therefor shall not be deemed for any purpose a penal or criminal penalty or punishment and shall not impose any disability upon or affect or impair the credibility as a witness, or otherwise, of any person convicted thereof. (d) For the purposes of conferring jurisdiction upon courts and police officers, and on the officers specified in subdivision four of section 2.10 of the criminal procedure law and on judicial officers generally, such violations shall be deemed traffic infractions and for such purpose only all provisions of law relating to traffic infractions shall apply to such violations; provided, however, that the commissioner of motor vehicles, any hearing officer appointed by him, or any administrative tribunal authorized to hear and determine any charges or offenses which are traffic infractions shall not have jurisdiction of such infractions. (e) Upon the conviction of any person for a violation of any of the provisions of this section, the trial court or the clerk thereof shall within forty-eight hours certify the facts of the case to the tax commission and such certificate shall be presumptive evidence of the facts recited therein. If any such conviction shall be reversed upon appeal therefrom, the person whose conviction has been so reversed may serve EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law

upon the commission a certified copy of the order of reversal and the commission shall thereupon record the same.

§ 1817. Sales and compensating use taxes.-(a) Willful failure to file a return or report.-Any person required under article twenty-eight of this chapter to make a return or report (other than a return of compensating use tax), who willfully fails to make such return or report, at the time or times so required, shall be guilty of a misdemeanor.

(b) Fraudulent returns, reports, statements or other documents.-(1) Any person who willfully makes and subscribes any return, report, statement or other document which is required to be filed with or furnished to the tax commission or to any person, pursuant to the provisions of article twenty-eight of this chapter, which he does not believe to be true and correct as to every material matter shall be guilty of a misdemeanor.

(2) Any person who willfully delivers or discloses to the tax commission or to any person, pursuant to the provisions of article twentyeight of this chapter, any list, return, report, account, statement or other document known by him to be fraudulent or to be false as to any material matter shall be guilty of a misdemeanor.

(c) Failure to collect tax.-(1) Any person required under article twenty-eight of this chapter to collect any tax imposed by such

article who willfully fails to collect such tax shall, in addition to other penalties provided by law, be guilty of a misdemeanor.

(2) A person is guilty of failure to collect sales tax when he fails to collect a sales tax required to be collected by article twenty-eight of this chapter and when (a) he does so with intent to defraud the state or a political subdivision thereof and thereby deprives the state or a political subdivision thereof, or both together, of ten thousand dollars or more, or (b) he does so with intent to defraud the state or a political subdivision thereof through a common scheme or plan consisting of ten or more failures to collect the required tax on sales in the amount of one hundred dollars or more each. Failure to collect sales tax under this paragraph is a class E felony.

(d) Any person required to obtain a certificate of authority under section eleven hundred thirty-four of this chapter who, without possessing a valid certificate of authority, willfully (1) sells tangible personal property or services subject to tax, receives amusement charges or operates a hotel, (2) purchases or sells tangible personal property for resale, or (3) sells automotive fuel; and any person who fails to surrender a certificate of authority as required by such article shall be guilty of a misdemeanor.

(e) Any person required to obtain a certificate of authority under section eleven hundred thirty-four of this chapter who within five years after a determination by the tax commission, pursuant to such section, to suspend, revoke or refuse to issue a certificate of authority has become final, (1) sells tangible personal property or services subject to tax, receives amusement charges or operates a hotel, (2) purchases or sells tangible personal property for resale, or (3) sells automotive fuel shall be guilty of a misdemeanor. It shall be an affirmative defense that such person performed the acts described in this subdivision without knowledge of such determination. Any person who violates a provision of this subdivision, upon conviction, shall be subject to a fine in any amount authorized by this article, but not less than hundred dollars, in addition to any other penalty provided by law.

five

(f) Any person who willfully fails to file a notice of a show as required by article twenty-eight of this chapter or who willfully rents, leases or grants a license to use space for a show or operates a show without obtaining a permit pursuant to paragraph two of subdivision (b) of section eleven hundred thirty-four of this chapter shall be guilty of a misdemeanor.

(g) Any person required to collect tax (as that term is defined in article twenty-eight of this chapter) (1) who willfully fails to state, charge and show separately on the first sales slip, invoice, receipt, or other statement or memorandum of the price, amusement charge or rent paid or payable, as required by subdivision (a) of section eleven hundred thirty-two of this chapter; or (2) who willfully advertises or holds out to the public in any manner, directly or indirectly, that the

tax is not considered an element in the price, amusement charge or rent payable by customers, shall be guilty of a misdemeanor.

(h) Any person willfully failing to file a bond or deposit taxes in any banking institution where such filing or deposit is required pursuant to the provisions of paragraph two or three of subdivision (e) of section eleven hundred thirty-seven of this chapter shall be guilty of a misdemeanor.

(1) Any owner of a filling station (other than a distributor of motor fuel registered as such under article twelve-A of this chapter) who shall willfully and knowingly have in his custody, possession or under his control any motor fuel on which the taxes imposed by or pursuant to the authority of article twenty-eight or twenty-nine of this chapter and which are required to have been paid have not been paid shall be guilty of a class E felony. For purposes of this subdivision, such owner shall willfully and knowingly have in his custody, possession or under his control motor fuel on which such taxes are required to have been paid and have not been paid where such owner has knowledge of the requirement that such taxes be paid and where, to his knowledge, such taxes have not been paid on such motor fuel.

(j) Any person who willfully fails to keep any records required by article twenty-eight of this chapter shall be guilty of a misdemeanor.

(k) The penalties provided for in this section shall not preclude prosecution pursuant to the penal law with respect to the willful failure of any person to pay over to the state any sales tax imposed by section eleven hundred five, eleven hundred seven, eleven hundred eight or eleven hundred nine of this chapter or by any local law adopted by any city or county pursuant to article twenty-nine of this chapter, whenever such person has been required to collect and has collected any such sales tax. In any such prosecution under the penal law, a person who has been required to collect and has collected any such tax shall be deemed to have acted in a fiduciary character with respect to the state or a political subdivision thereof, and the tax collected shall be deemed to have been entrusted to such person by the state or a political subdivision thereof.

(1) Any person who willfully fails to pay sales or compensating use tax, or to file a return of compensating use tax, with respect to the purchase or use of automotive fuel shall be guilty of a misdemeanor. (m) Any person who willfully issues a false or fraudulent resale or other exemption certificate or document with intent to evade tax shall be guilty of a misdemeanor.

(n) Any person who, being duly subpoenaed, pursuant to section one hundred seventy-four of this chapter or the provisions of the civil practice law and rules, in connection with a matter arising under article twenty-eight of this chapter, to attend as a witness or to produce books, accounts, records, memoranda, documents or other papers who (i) fails or refuses to attend without lawful excuse, (ii) refuses to be sworn, (iii) refuses to answer any material and proper question, or (iv) refuses, after reasonable notice, to produce books, accounts, records, memoranda, documents or other papers in his possession or under his control which constitute material and proper evidence shall be guilty of a misdemeanor.

(0) All of the provisions of this section shall apply for purposes of any taxes administered by the state tax commission imposed pursuant the authority of article twenty-nine of this chapter.

§ 1818. Real estate transfer tax.-Any willful act or omission, by any person which constitutes a violation of any provision of article thirtyone of this chapter or any willful attempt to evade or defeat the tax imposed by such article shall constitute a misdemeanor.

§ 1819. Tax on gains from real property transfers.-(a) Any willful act or omission by any transferor not exempt from tax as provided in section fourteen hundred forty-three of this chapter which constitutes a violation of any provision of article thirty-one-B of this chapter shall constitute a misdemeanor.

EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law

PART IV - MISCELLANEOUS CRIMES

Section 1825. Violation of secrecy provisions of the tax law. 1826. Use

of tax or other notices to distribute advertising and propaganda material.

1827. Comptroller or the commissioner of taxation and finance not to be interested in tax sale.

1829. Other references.

§ 1825. Violation of secrecy provisions of the tax law. -Any person who violates the provisions of subdivision one of section two hundred two, subdivision eight of section two hundred eleven, subdivision one of section two hundred nineteen-oo, subdivision (a) of section three hundred fourteen, subdivision one or two of section four hundred thirtyseven, subdivision one or two of section five hundred fourteen, subsection (e) of section six hundred ninety-seven, subsection (h) of section nine hundred sixty-two, subdivision (a) of section eleven hundred fortysix, subdivision five of section fourteen hundred forty-eight, subsection (a) of section fourteen hundred sixty-seven, subdivision (a) of section fifteen hundred eighteen of this chapter, and subdivision (e) of section T46-197.0 of the administrative code of the city of New York shall be guilty of a misdemeanor.

§ 1826. Use of tax or other notices to distribute advertising and propaganda material.-(a) Any person, firm, corporation, or association, or agent or employee thereof, who mails or delivers or causes to be mailed or delivered, any notice, circular, pamphlet, card, hand-bill, printed or written notice of any kind other than that which is authorized or required by law with a statement of moneys due the state of New York or any political subdivision thereof, or with a tax bill or notification of a tax to be assessed or levied by the state of New York or any political subdivision thereof, is guilty of a misdemeanor.

(b) Notwithstanding the foregoing provisions of this section, it shall be lawful for the governing body of any political subdivision, by resolution unanimously passed to designate a particular written or printed notice relating to water rates, sewer rentals, permit fees and other fees and charges payable to the political subdivision to be included with said tax bill or notification of a tax to be assessed or levied.

§ 1827. Comptroller or the commissioner of taxation and finance not to be interested in tax sale.-The comptroller, or any person employed in his office, or the commissioner of taxation and finance, or any person employed in his office, who shall be directly or indirectly interested in any tax sale made by such comptroller or commissioner, or in the title acquired by such sale, or in any money paid or to be paid for the redemption of any lands sold for taxes or on the cancellation of any tax sale; or any person who shall pay or give to the state comptroller, to any employee of his office, or the commissioner of taxation and finance, or to any employee of his office, any compensation, reward or promise thereof for any service or services performed in regard to such sale, redemption, cancellation or such tax title, is guilty of a misdemeanor. A sale in violation of this section is void.

§ 1829. Other references.-For criminal penalties for violations of article thirty-four of this chapter relating to the New York state lottery for education, see sections sixteen hundred nine and sixteen hundred ten of this chapter.

PART V - PROCEDURAL PROVISIONS

Section 1838. Filing of documents.

1839. Disposition of fines.

§ 1838. Filing of documents. -For purposes of the prosecution of offenses under the provisions of this chapter, reports, returns, statements, lists, accounts, other documents or other information required to be filed with or delivered to the tax commission shall include such items which under the provisions of this chapter or any related statute are required to be recorded or filed with, served upon or delivered to another person including, but not limited to, a court, appraiser, recording officer of any county within the state, county clerk, surrogate's assistant, surrogate's clerk, county treasurer, any other governmental agency or entity, securities exchange, clearing corporation or other entity in its capacity as an agent of the tax commission.

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Laws of the State of New York, Volume 2, Parts 54-392