2006 New York Code - Administration And Enforcement.

 
    §  803. Administration and enforcement. Any local law adopted pursuant
  to this article, to the extent consistent with this article,  provisions
  necessary  and  appropriate  for  the  proper imposition, collection and
  administration of the tax herein authorized, including, but not  limited
  to, provisions:
    1. For the filing of periodic returns;
    2. For the making of refunds;
    3. For the maintenance, retention and inspection of records;
    4.  For  the subpoena of persons and records and the administration of
  oaths;
    5. For the enforcement of collection by  execution  and  sale  by  the
  sheriff or otherwise;
    6.  For  the  promulgation  by  the  officer  administering the tax of
  regulations for the effective administration and enforcement of the tax;
    7.  For  the  payment  of  interest  and  penalties  in  the  case  of
  delinquency;
    8.  For  the enforcement of such local law by appropriate proceedings;
  and
    9. For making violations  thereof  misdemeanors  and  prescribing  the
  punishment  for  such  violations by civil penalty, fine, forfeiture, or
  imprisonment, or by two or more of such punishments.