2006 New York Code - Illegal Alterations Involving Change In Occupancy.

 
    §  27-118.1  Illegal  alterations  involving  change  in occupancy. No
  person, except in accordance with all requirements of this  code,  shall
  convert,  knowingly take part or assist in the conversion, or permit the
  maintenance of the conversion, of a residence which is legally  approved
  for occupancy as a dwelling for one or more families, to a residence for
  occupancy  as  a  dwelling  for more than the legally approved number of
  families. Any person who shall  violate  or  fail  to  comply  with  the
  provisions of this section shall be liable for a civil penalty which may
  be  recovered  in  a  proceeding  before the environmental control board
  pursuant to the provisions of section 26-126.1 of this  code.  Upon  the
  finding  of  such violation and the imposition of the civil penalty, the
  environmental control  board  shall  forward  to  the  internal  revenue
  service,  the  New York state department of taxation and finance and the
  New York city  department  of  finance  the  name  and  address  of  the
  respondent,  the  address  of  the building or structure with respect to
  which the violation occurred, and  the  time  period  during  which  the
  violation was found to have existed.