2006 New York Code - Penalties For Non-compliance, False Statements And Omissions.

 
    §   489-kkkk.  Penalties  for  non-compliance,  false  statements  and
  omissions. 1. The department  of  finance  may  deny,  reduce,  suspend,
  revoke  or  terminate any exemption from or abatement or deferral of tax
  payments pursuant to this title whenever (a) a recipient fails to comply
  with the requirements of this title or  the  rules  promulgated  by  the
  department   of   finance  pursuant  thereto;  or  (b)  an  application,
  certificate, report or other  document  delivered  by  an  applicant  or
  recipient  hereunder  contains  a  false or misleading statement as to a
  material fact or omits to state any material fact necessary in order  to
  make the statements therein not false or misleading, and may declare any
  applicant  or  recipient who makes such false or misleading statement or
  omission to be ineligible for future exemption,  abatement  or  deferral
  pursuant to this title for the same or other property.
    2. Notwithstanding any other law to the contrary, a recipient shall be
  personally  liable  for  any  taxes owed pursuant to this title whenever
  such recipient fails to comply with such law and  rules  or  makes  such
  false or misleading statement or omission, and the department of finance
  determines  that such act was due to the recipient's willful neglect, or
  that under the  circumstances  such  act  constituted  a  fraud  on  the
  department  of  finance or a buyer or prospective buyer of the property.
  The remedy provided herein  for  an  action  in  personam  shall  be  in
  addition  to  any  other  remedy  or  procedure  for  the enforcement of
  collection of delinquent taxes provided by any general, special or local
  law. Any lease provision which obligates a tenant  to  pay  taxes  which
  become  due  because  of  willful  neglect or fraud by the recipient, or
  otherwise relieve or indemnify the recipient from any personal liability
  arising hereunder, shall be void as against public policy  except  where
  the  imposition  of  such taxes or liability is occasioned by actions of
  the tenant in violation of the lease.