2006 New York Code - Penalties And Interest.

 
    §  11-2028  Penalties  and  interest. (a) Any person failing to file a
  return or to pay or pay over any tax to the tax  commission  within  the
  time  required  by this subchapter shall be subject to a penalty of five
  percent of the amount of tax due; plus  interest  at  the  rate  of  one
  percent  of  such  tax for each month of delay excepting the first month
  after such return was required to be filed or such tax became  due;  but
  the  tax commission if satisfied that the delay was excusable, may remit
  all or any part of such penalty, but not interest at  the  rate  of  six
  percent per year. Such penalties and interest shall be paid and disposed
  of  in  the  same  manner as other revenues from this subchapter. Unpaid
  penalties and  interest  may  be  determined,  assessed,  collected  and
  enforced in the same manner as the tax imposed by this subchapter.
    (b)  Any  person failing to file a return required by this subchapter,
  or filing or causing to be filed, or making or causing to  be  made,  or
  giving  or  causing  to  be  given  any  return, certificate, affidavit,
  representation,  information,  testimony  or   statement   required   or
  authorized  by  this  subchapter,  which  is wilfully false, or wilfully
  failing to file a bond required by this subchapter, or failing to file a
  registration certificate and such data in connection  therewith  as  the
  tax  commission by regulation or otherwise may require, or to display or
  surrender a certificate of authority as required by this subchapter,  or
  assigning  or  transferring  such  certificate of authority, or wilfully
  failing to charge separately the tax herein imposed or to state such tax
  separately or any bill,  statement,  memorandum  or  receipt  issued  or
  employed  by  him  or  her  upon  which the tax is required to be stated
  separately as provided in subdivision (a) of  section  11-2015  of  this
  part,  or  wilfully  failing  to collect the tax from a customer, or who
  shall refer or cause reference to be made to  this  tax  in  a  form  or
  manner  other  than  required by this subchapter, or failing to keep any
  records required by this subchapter, shall, in  addition  to  any  other
  penalties  herein  or  elsewhere prescribed, be guilty of a misdemeanor,
  punishment for which shall be a fine  of  not  more  than  one  thousand
  dollars  or  imprisonment  for not more than one year, or both such fine
  and imprisonment.
    (c) The certificate of the tax commission to the effect that a tax has
  not been paid, that a return, bond or registration certificate  has  not
  been  filed,  or  that information has not been supplied pursuant to the
  provisions of this subchapter shall be presumptive evidence thereof.