2006 New York Code - Penalties And Interest.

 
    §  11-1317  Penalties and interest. a. Any person failing to pay a tax
  payable under this chapter when due shall be subject  to  a  penalty  of
  fifty  per  centum  of  the  amount  of tax due, but the commissioner of
  finance, if satisfied that the delay was excusable, may remit all or any
  part of such penalty. Such penalty shall be paid and disposed of in  the
  same  manner  as other revenues under this chapter. Unpaid penalties may
  be enforced in the same manner as the tax imposed by this chapter.
    b. (1) In addition to any other penalty imposed by this  section,  the
  commissioner  of  finance  may  impose  a  penalty  of not more than one
  hundred dollars for each two hundred cigarettes or fraction  thereof  in
  excess  of  one  thousand  cigarettes in unstamped or unlawfully stamped
  packages in the possession or under the  control  of  any  person.  Such
  penalty  shall  be  determined  as  provided  in section 11-1310 of this
  chapter, and may be reviewed only pursuant to such section. Such penalty
  may be enforced in the same manner as the tax imposed by  this  chapter.
  The  commissioner of finance, in his or her discretion, may remit all or
  part of such penalty. Such penalty shall be paid and disposed of in  the
  same manner as other revenues under this chapter.
    (2)  The  penalties  imposed  by  this paragraph may be imposed by the
  commissioner of finance in addition to any other penalty imposed by this
  section, but in lieu of the penalties imposed by paragraph one  of  this
  subdivision:  (a)  not  less  than  thirty dollars but not more than two
  hundred dollars for each two hundred cigarettes, or fraction thereof, in
  excess of one thousand  cigarettes  but  less  than  or  equal  to  five
  thousand   cigarettes   in  unstamped  or  unlawfully  stamped  packages
  knowingly in the possession  or  knowingly  under  the  control  of  any
  person;  (b)  not  less  than seventy-five dollars but not more than two
  hundred dollars for each two hundred cigarettes, or fraction thereof, in
  excess of five thousand cigarettes but less  than  or  equal  to  twenty
  thousand   cigarettes   in  unstamped  or  unlawfully  stamped  packages
  knowingly in the possession  or  knowingly  under  the  control  of  any
  person;  and (c) not less than one hundred dollars but not more than two
  hundred dollars for each two hundred cigarettes, or fraction thereof, in
  excess of twenty thousand cigarettes in unstamped or unlawfully  stamped
  packages,  knowingly in the possession or knowingly under the control of
  any person. Such penalty shall be  determined  as  provided  in  section
  11-1310  of  this  chapter,  and  may  be reviewed only pursuant to such
  section. Such penalty may be enforced in the  same  manner  as  the  tax
  imposed  by  this  chapter.  The  commissioner of finance, in his or her
  discretion, may remit all or part of such penalty. Such penalty shall be
  paid and disposed of in the same manner as  other  revenues  under  this
  chapter.
    * c.  (1)  The  possession  within  the city of more than four hundred
  cigarettes  in  unstamped  or  unlawfully  stamped  packages  shall   be
  presumptive evidence that such cigarettes are subject to tax as provided
  by this chapter.
    (2) Nothing in this section shall apply to common or contract carriers
  or  warehousemen  while  engaged  in  lawfully  transporting  or storing
  unstamped packages of cigarettes as merchandise, nor to any employee  of
  such  carrier  or  warehouseman  acting  within  the scope of his or her
  employment, nor to public officers or employees in  the  performance  of
  their  official  duties  requiring possession or control of unstamped or
  unlawfully stamped packages of cigarettes, nor to  temporary  incidental
  possession  by  employees  or  agents  of  persons  lawfully entitled to
  possession, nor to persons whose possession is for the purpose of aiding
  police officers in performing their duties.
    * NB Amended Ch. 765/85 § 38, language juxtaposed per Ch. 907/85 § 14


    d. * (1) If any amount of tax is not paid on or before the  last  date
  prescribed  for payment (without regard to any extension of time granted
  for  payment),  interest  on  such  amount  at  the  rate  set  by   the
  commissioner  of  finance pursuant to paragraph two of this subdivision,
  or,  if  no  rate is set, at the rate of six percent per annum, shall be
  paid for the period from such last date  to  the  date  of  payment.  In
  computing  the  amount  of  interest  to be paid, such interest shall be
  compounded daily. Interest under this subdivision shall not be  paid  if
  the amount thereof is less than one dollar. The interest imposed by this
  subdivision  shall  be  paid and disposed of in the same manner as other
  revenues from this chapter. Unpaid interest may be enforced in the  same
  manner as the tax imposed by this chapter.
    * NB Amended Ch. 765/85 § 39, language juxtaposed per Ch. 907/85 § 14
    (2)  (A) The commissioner of finance shall set the rate of interest to
  be paid pursuant to paragraph one of this subdivision, but  if  no  such
  rate  of  interest  is  set,  such rate shall be deemed to be set at six
  percent  per  annum.  Such  rate  shall  be  the  rate   prescribed   in
  subparagraph  (B)  of  this  paragraph  but  shall  not be less than six
  percent per annum.  Any such rate set by  the  commissioner  of  finance
  shall apply to taxes, or any portion thereof, which remain or become due
  on  or  after  the  date  on which such rate becomes effective and shall
  apply only with respect to interest computed or computable  for  periods
  or  portions of periods occurring in the period in which such rate is in
  effect.
    (B) General rule. The rate of  interest  set  under  this  subdivision
  shall  be  the  sum of (i) the federal short-term rate as provided under
  paragraph three of this subdivision, plus (ii) five percentage points.
    (3) Federal short-term rate. For purposes of this subdivision:
    (A) The federal short-term rate for any month  shall  be  the  federal
  short-term  rate  determined  by  the  United  States  secretary  of the
  treasury during such month in accordance with subsection (d) of  section
  twelve  hundred  seventy-four  of  the  internal revenue code for use in
  connection with section six  thousand  six  hundred  twenty-one  of  the
  internal  revenue  code.  Any  such rate shall be rounded to the nearest
  full percent (or, if a multiple of one-half of one  percent,  such  rate
  shall be increased to the next highest full percent).
    (B) Period during which rate applies.
    (i)   In   general.   Except  as  provided  in  clause  (ii)  of  this
  subparagraph, the federal short-term rate for the first  month  in  each
  calendar quarter shall apply during the first calendar quarter beginning
  after such month.
    (ii)  Special  rule  for  the  month  of  September,  nineteen hundred
  eighty-nine. The  federal  short-term  rate  for  the  month  of  April,
  nineteen  hundred  eighty-nine  shall  apply with respect to setting the
  rate  of  interest  for  the  month  of  September,   nineteen   hundred
  eighty-nine.
    (4)  Publication  of  interest rate. The commissioner of finance shall
  cause to be published in the city record,  and  give  other  appropriate
  general notice of, the interest rate to be set under this subdivision no
  later  than  twenty days preceding the first day of the calendar quarter
  during which such interest rate applies. The setting and publication  of
  such  interest  rate  shall  not  be  included  within  paragraph (a) of
  subdivision five of section one thousand forty-one of the  city  charter
  relating to the definition of a rule.
    * e.  Cross-reference:  For  criminal  penalties, see chapter forty of
  this title.
    * NB Added Ch. 765/85 § 39, language juxtaposed per Ch. 907/85 § 14