2012 New York Consolidated Laws
STF - State Finance
Article 13 - (187 - 194) NEW YORK FALSE CLAIMS ACT
189 - Liability for certain acts.

 
    §  189.  Liability  for  certain acts. 1. Subject to the provisions of
  subdivision two of this section, any person who:
    (a)  knowingly  presents,  or  causes  to  be  presented  a  false  or
  fraudulent claim for payment or approval;
    (b)  knowingly  makes,  uses,  or  causes  to be made or used, a false
  record or statement material to a false or fraudulent claim;
    (c) conspires to commit a violation of paragraph (a), (b),  (d),  (e),
  (f) or (g) of this subdivision;
    (d)  has possession, custody, or control of property or money used, or
  to be used, by the state or a local government and  knowingly  delivers,
  or causes to be delivered, less than all of that money or property;
    (e)  is authorized to make or deliver a document certifying receipt of
  property used, or to be used, by the state or a  local  government  and,
  intending  to defraud the state or a local government, makes or delivers
  the receipt without completely  knowing  that  the  information  on  the
  receipt is true;
    (f)  knowingly buys, or receives as a pledge of an obligation or debt,
  public property from an officer or employee of  the  state  or  a  local
  government  knowing that the officer or employee violates a provision of
  law when selling or pledging such property; or
    (g) knowingly makes, uses, or causes to  be  made  or  used,  a  false
  record  or  statement material to an obligation to pay or transmit money
  or property to the state or a local government shall be  liable  to  the
  state  or  a local government, as applicable, for a civil penalty of not
  less than six  thousand  dollars  and  not  more  than  twelve  thousand
  dollars,   plus  three  times  the  amount  of  all  damages,  including
  consequential damages, which the  state  or  local  government  sustains
  because of the act of that person.
    2.  The court may assess not more than two times the amount of damages
  sustained because of the act of the person described in subdivision  one
  of this section, if the court finds that:
    (a)  the person committing the violation of this section had furnished
  all information known to such  person  about  the  violation,  to  those
  officials  responsible  for  investigating  false  claims  violations on
  behalf of the state and any local  government  that  sustained  damages,
  within  thirty  days  after the date on which such person first obtained
  the information;
    (b) such person fully cooperated with any government investigation  of
  such violation; and
    (c) at the time such person furnished information about the violation,
  no  criminal  prosecution,  civil  action,  or administrative action had
  commenced with respect to such violation, and the person  did  not  have
  actual  knowledge  of  the  existence  of  an  investigation  into  such
  violation.
    3. A person who violates this section shall also  be  liable  for  the
  costs,  including  attorneys' fees, of a civil action brought to recover
  any such penalty or damages.
    4. (a) This section shall apply to claims, records, or statements made
  under the tax law only if (i) the net income  or  sales  of  the  person
  against whom the action is brought equals or exceeds one million dollars
  for  any  taxable  year  subject  to any action brought pursuant to this
  article; and (ii) the  damages  pleaded  in  such  action  exceed  three
  hundred and fifty thousand dollars.
    (b)  The  attorney  general shall consult with the commissioner of the
  department of taxation and finance prior to filing or intervening in any
  action under this article that is based on the filing of  false  claims,
  records  or  statements made under the tax law. If the state declines to
  participate or to authorize participation by a local government in  such

  an  action  pursuant to subdivision two of section one hundred ninety of
  this article, the qui  tam  plaintiff  must  obtain  approval  from  the
  attorney  general  before  making any motion to compel the department of
  taxation and finance to disclose tax records.