2006 New York Code - Liability For Surcharge.

 
    §  11-2326  Liability  for surcharge. (a) Each service supplier who is
  subject to the provisions of this chapter shall be liable  to  the  city
  for  the  surcharge  until  it  has  been  paid to the city, except that
  payment to a service supplier is sufficient to relieve the customer from
  further liability for such surcharge.
    (b) The service supplier shall have no obligation to  take  any  legal
  action to enforce the collection of any surcharge. However, whenever the
  service  supplier  remits  the  funds  collected as the surcharge to the
  city, it shall also provide the city with the name and  address  of  any
  customer  refusing  or  failing  to  pay  the  surcharge imposed by this
  chapter and shall state the amount of such surcharge remaining unpaid.