2006 New York Code - Penalties And Interest.

 
    §  11-2214  Penalties  and  interest.  a. Any person failing to file a
  return or to pay any tax or any portion thereof within the time required
  by this chapter shall be subject to a penalty of five times  the  amount
  of the tax due, plus interest of five percent of such tax for each month
  of delay or fraction thereof, but the commissioner of motor vehicles, or
  the  commissioner  of  finance  if  designated  as  his or her agent, if
  satisfied that the delay was excusable, may remit all  or  any  part  of
  such  penalty,  but  not  interest  at the rate of six percent per year.
  Penalties and interest shall be paid and disposed of in the same  manner
  as  other revenues under this chapter. Unpaid penalties and interest may
  be enforced in the same manner as the tax imposed by this chapter.
    b. The certificate of the commissioner of motor  vehicles  or  of  the
  commissioner  of finance if designated as his or her agent to the effect
  that a tax has not been paid, or that a return required by this  chapter
  has  not  been filed, or that information has not been supplied pursuant
  to the provisions of this chapter shall be presumptive evidence thereof.
    * c. Cross-reference: For criminal penalties,  see  chapter  forty  of
  this title.
 
    * NB Added Ch. 765/85 § 57, language juxtaposed per Ch. 907/85 § 14