2006 New York Code - Tax On Owners Of Motor Vehicles.

 
    *  §  11-4015  Tax  on  owners  of  motor vehicles. (a) Any person who
  counterfeits or forges, or causes or procures  to  be  counterfeited  or
  forged,  or  aids  or  assists in counterfeiting or forging, by any way,
  art, or means, any receipt  or  other  document  evidencing  payment  or
  exemption  from  the tax imposed by chapter twenty-two of this title, or
  who  knowingly  acquires,  possesses,  disposes  of  or  uses   such   a
  counterfeited  or forged receipt or other document, shall be guilty of a
  misdemeanor.
    (b) Any person who  uses,  operates  or  parks  or  permits  the  use,
  operation  or  parking  upon  any  public  highway  or street of a motor
  vehicle owned by him or under his control for which the tax  imposed  by
  chapter  twenty-two  has not been paid in accordance with the provisions
  of such chapter and  the  regulations  prescribed  thereunder  shall  be
  guilty of a misdemeanor.  For the purpose of this subdivision any person
  using,  operating  or  parking  a  motor vehicle shall be presumed to be
  doing so with the permission of the owner of such motor vehicle.
    (c) To the extent that any other section of this chapter is applicable
  to the tax imposed by chapter twenty-two, any reference in such  section
  to  the  commissioner  of  finance  shall  be  deemed a reference to the
  commissioner of motor vehicles or to  the  commissioner  of  finance  if
  designated as his agent.
 
    * NB Added Ch. 765/85 § 82, language juxtaposed per Ch. 907/85 § 14
    * NB Number supplied by the Legislative Bill Drafting Commission