2013 New York Consolidated Laws
WKC - Workers' Compensation
Article 7 - (110 - 137) Miscellaneous Provisions.
114-C - Multiple offenses.

NY Work Comp L § 114-C (2012) What's This?
    §  114-c.  Multiple  offenses.  Any  provision  of  this chapter which
  imposes additional penalties for a second or  subsequent  offense  shall
  apply  whenever the prior offense was committed by a substantially owned
  affiliated entity of the party subject to penalty.

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