2006 New York Code - Hotel Room Occupancy Tax.

 
    *  §  11-4016  Hotel room occupancy tax. (a) Any person required under
  chapter twenty-five of this title to make  any  return  or  report,  who
  willfully  fails  to  make such return or report at the time or times so
  required, shall be guilty of a misdemeanor.
    (b) The penalties provided for in  this  section  shall  not  preclude
  prosecution  pursuant  to  the  penal  law  with  respect to the willful
  failure of any person to pay over to the city any hotel  room  occupancy
  tax  imposed  by chapter twenty-five of this title, whenever such person
  has been required to collect and has collected any such tax. In any such
  prosecution under the penal law, a  person  who  has  been  required  to
  collect  and has collected any such tax shall be deemed to have acted in
  a fiduciary character with respect to the city, and  the  tax  collected
  shall be deemed to have been entrusted to such person by the city.
    (c)  Any person who willfully fails to file a registration certificate
  as required pursuant to the provisions of chapter  twenty-five  of  this
  title  and  such  data  in  connection  therewith as the commissioner of
  finance by regulation or otherwise may require, or  willfully  fails  to
  display  or  surrender a certificate of authority as required by chapter
  twenty-five of this  title,  or  willfully  assigns  or  transfers  such
  certificate  of  authority,  shall be guilty of a misdemeanor, provided,
  however, that the provisions of this subdivision shall not  apply  to  a
  failure  to surrender a certificate of authority which is required to be
  surrendered where business never commenced.
    (d) Any person who  willfully  fails  to  charge  separately  the  tax
  imposed  under  chapter twenty-five or willfully fails to state such tax
  separately on any bill,  statement,  memorandum  or  receipt  issued  or
  employed  by  such  person  upon  which the tax is required to be stated
  separately as provided in such chapter, or  who  shall  refer  or  cause
  reference to be made to this tax in a form or manner other than required
  by such chapter, shall be guilty of a misdemeanor.
 
    * NB Added Ch. 765/85 § 82, language juxtaposed per Ch. 907/85 § 14
    * NB Number supplied by the Legislative Bill Drafting Commission