2006 New York Code - Refusal To Pay Department.

 
    § 17-156 Refusal to pay department. Any person or corporation refusing
  or omitting to make such payment to the department after service of such
  paper  and  demand, shall be personally liable to the department for the
  amount that should have been paid to it, and may by  the  department  be
  sued  therefor;  and such persons shall not in such suit dispute or call
  in question the authority of the department  to  incur,  or  order  such
  expense  or  the validity or correctness of such expenses of judgment in
  any particular, or the right of the department to  have  the  same  paid
  from such rent or compensation.