2006 New York Code - Penalties Relating To Wage Information.

 
    §  575-a.  Penalties  relating  to  wage information. In the case of a
  failure by an employer to provide complete and  correct  wage  reporting
  information  on  a  quarterly  combined  withholding, wage reporting and
  unemployment insurance return required by paragraph four  of  subsection
  (a)  of  section  six hundred seventy-four of the tax law, such employer
  shall, unless it is shown to the commissioner's satisfaction that  there
  was  good cause for such failure to comply, be liable as provided for in
  subdivisions one and two of this section.
    1. When the non-compliance is discovered through an examination of  an
  employer's  records,  the  employer shall be liable for a penalty in the
  following amount for each employee who is not included in the return  or
  for whom the required information is not reported accurately:
    (a)  for  the  first  failure  for  any  calendar quarter in any eight
  consecutive calendar quarters, one dollar  for  each  employee,  not  to
  exceed one thousand dollars;
    (b)  for  the  second  failure  for  any calendar quarter in any eight
  consecutive calendar quarters, five dollars for each  employee,  not  to
  exceed two thousand dollars;
    (c)  for  any  subsequent failure in any calendar quarter in any eight
  consecutive calendar quarters, twenty-five dollars  for  each  employee,
  not to exceed five thousand dollars.
    2.  In  those  instances  where  a  failure to comply is discovered in
  relation to a specific claimant's claim for benefits, the penalty  shall
  be twenty-five dollars for each such occurrence.
    3.  If  such  employer  provides  complete  and correct wage reporting
  information within thirty days after the department sends notice of such
  failure to the employer, then the penalty provided  for  by  subdivision
  one of this section shall be abated.
    4.  The penalties imposed and collected pursuant to this section shall
  be credited to the special fund established  pursuant  to  section  five
  hundred fifty-two of this article.