2006 New York Code - Penalties For Non-compliance, False Statements And Omissions

 
    §  489-iiiii.  Penalties  for  non-compliance,  false  statements  and
  omissions.   1. The department of finance  may  deny,  reduce,  suspend,
  terminate  or  revoke  any  exemption from tax payments pursuant to this
  title whenever (a) a recipient fails to comply with the requirements  of
  this  title  or  the rules promulgated hereunder; or (b) an application,
  certificate or other document submitted by  an  applicant  or  recipient
  pursuant  to  the  requirements  of  this title or the rules promulgated
  hereunder contains a false or misleading statement as to a material fact
  or omits to state any material fact  necessary  in  order  to  make  the
  statements  therein  not  false or misleading. The department of finance
  may declare any applicant or recipient referred to in paragraph  (a)  or
  (b)  of  this subdivision to be ineligible for future exemption pursuant
  to this title for the same or other property.
    2. Notwithstanding any other law to the contrary, a recipient shall be
  personally liable for any taxes owed pursuant  to  this  title  whenever
  such  recipient fails to comply with this title or the rules promulgated
  hereunder or makes such false or misleading statement or  omission,  and
  the  department  of  finance  determines  that  such  act was due to the
  recipient's willful neglect, or that under the  circumstances  such  act
  constituted  a  fraud  on  the  department  of  finance  or  a  buyer or
  prospective buyer of the property. The remedy  provided  herein  for  an
  action in personam shall be in addition to any other remedy or procedure
  for  the  enforcement  of collection of delinquent taxes provided by any
  general, special or local law. Any lease  provision  which  obligates  a
  tenant to pay taxes which become due because of willful neglect or fraud
  by  the  recipient,  or  otherwise relieves or indemnifies the recipient
  from any personal liability arising hereunder, shall be void as  against
  public  policy except where the imposition of such taxes or liability is
  occasioned by actions of the tenant in violation of the lease.