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2016 New York Laws
LAB - Labor
Article 18 - UNEMPLOYMENT INSURANCE LAW
Title 9 - (630 - 636) PENALITIES AND MISDEMEANORS
634 - Refusal to permit inspections of records.

NY Lab L § 634 (2016) What's This?
  634.  Refusal  to  permit  inspections  of  records. Any person who
  refuses to allow the commissioner or his  authorized  representative  to
  inspect  his  payroll  or  other  records  or  documents relative to the
  enforcement of this article shall be guilty of a misdemeanor.

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