2006 New York Code - Enforcement; Procedure.

 
    § 266. Enforcement; procedure. In case the tax imposed by this article
  is  not  paid as in this article provided, the tax commission may notify
  the attorney-general of such failure or refusal to pay and it shall then
  be the duty of the attorney-general to enforce the payment of such  tax,
  and for that purpose he may maintain an action in the name of the people
  of the state of New York, in any court of competent jurisdiction, either
  to  sell  such  mortgage;  or,  he  may  maintain  an action against the
  mortgagee or his assignee  or  successor  in  interest  personally;  or,
  whereby  stipulations  contained in such mortgage it is made the duty of
  the mortgagor to pay such tax, or where the mortgagor is liable for  the
  tax  imposed  under  this  article,  then  against  the mortgagor or his
  successor in interest personally; or, in the case of  a  trust  mortgage
  against  the  trust mortgagee, personally; or, he may pursue either, any
  or all such remedies. All actions instituted by the attorney-general, as
  herein provided, shall, if the amount involved is fifty dollars or more,
  be brought in the county of Albany. Where, in any action, a recovery  is
  had  there  shall be added to the amount of such tax and included in the
  judgment, interest at the rate of one per centum per month on the amount
  of such tax, to be computed from the date on which such tax  became  due
  and  payable,  except  that  in the case of taxable mortgages heretofore
  recorded and upon which the tax imposed by this  article  has  not  been
  paid,  and  where, in such case, no penalty is prescribed by law for the
  nonpayment of such tax, interest shall be added at the rate of  six  per
  centum  per  annum.  In any action brought as herein provided, where the
  judgment provides for the sale of the mortgage, such judgment shall also
  prescribe the time, place and manner of such  sale  and  of  the  notice
  thereof  to  be  given,  and, in the discretion of the court, may direct
  that such sale be made by or under the direction of the  comptroller  or
  the  recording  officer  of  the county in which such mortgage was first
  recorded, and all money recovered in such action shall be  paid  by  the
  attorney-general to the proper recording officer in satisfaction of such
  tax,  and  all  costs  recovered  therein  shall  be paid into the state
  treasury.
    Cross-reference: For criminal penalties, see article  thirty-seven  of
  this chapter.