NY Tax L § 1817 (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 3 - Other Taxes 1817 - Sales and Compensating Use Taxes.

§ 1817. Sales and compensating use taxes.-- (a) Any person required to obtain   a   certificate  of  authority  under  section  eleven  hundred thirty-four of this chapter who, without possessing a valid  certificate of authority, willfully (1) sells tangible personal property or services subject  to  tax,  receives  amusement  charges or operates a hotel, (2) purchases or sells tangible personal property for resale, or  (3)  sells petroleum  products; and any person who fails to surrender a certificate of  authority  as  required  by  such  article  shall  be  guilty  of  a misdemeanor.  (b)  Any  person  required  to obtain a certificate of authority under section eleven hundred thirty-four of this chapter who within five years after a determination by the commissioner, pursuant to such section,  to suspend, revoke or refuse to issue a certificate of authority has become final,  and  without  possession of a valid certificate of authority (1) sells tangible personal property or services subject  to  tax,  receives amusement  charges  or operates a hotel, (2) purchases or sells tangible personal property for resale, or (3) sells petroleum products, shall  be guilty  of  a  misdemeanor. It shall be an affirmative defense that such person  performed  the  acts  described  in  this  subdivision   without knowledge  of such determination. Any person who violates a provision of this subdivision, upon conviction, shall be subject to  a  fine  in  any amount  authorized  by  this  article,  but  not  less than five hundred dollars, in addition to any other penalty provided by law.  (c) Any person who willfully fails to file  a  notice  of  a  show  as required by article twenty-eight of this chapter or who willfully rents, leases  or  grants  a license to use space for a show or operates a show without obtaining a permit pursuant to paragraph two of subdivision  (b) of section eleven hundred thirty-four of this chapter shall be guilty of a misdemeanor.  (d)  Any  person  (1) who willfully fails to charge separately the tax imposed under article twenty-eight of this chapter or to state such  tax separately   on  any  bill,  statement,  memorandum,  receipt  or  other statement issued or employed by  him  or  her  upon  which  the  tax  is required  to  be  stated  separately  as  provided in subdivision (a) of section eleven hundred thirty-two of this  chapter;  or  (2)  who  shall refer  or  cause  reference  to  be made to such tax in a form or manner other than that required by such article twenty-eight, shall  be  guilty of  a  misdemeanor. Provided however, that a person who has paid the tax on behalf of a retail  purchaser  as  provided  in  subdivision  (d)  of section  eleven hundred thirty-three of this chapter shall not be guilty of a misdemeanor for failure to separately charge  the  tax  imposed  by such article twenty-eight.  (e)  Any  person willfully failing to file a bond or other security or deposit taxes in any banking institution where such filing or deposit is required pursuant to  the  provisions  of  paragraph  two  or  three  of subdivision  (e)  of section eleven hundred thirty-seven of this chapter shall be guilty of a misdemeanor.  (f) Any owner of a filling station who shall willfully  and  knowingly have  in  his custody, possession or under his control any motor fuel or diesel motor fuel on which (1) the prepaid tax imposed by section eleven hundred two  of  this  chapter  has  not  been  assumed  or  paid  by  a distributor registered as such under article twelve-A of this chapter or (2)  the  prepaid  tax  imposed  by  section  eleven hundred two of this chapter was required to have been passed through to him and has not been included in the cost of such fuel to  him,  shall  in  either  case,  be guilty of a class E felony. For purposes of this subdivision, such owner shall  willfully  and knowingly have in his custody, possession or under his control any motor fuel or diesel motor fuel on which  such  tax  has  not  been assumed or paid by a distributor registered as such where such owner has knowledge of the requirement that such tax be paid and  where, to  his  knowledge,  such  tax  has  not  been  assumed  or paid by such registered  distributor  on  such  motor fuel or diesel motor fuel. Such owner shall willfully and knowingly have in his custody,  possession  or under  his  control motor fuel or diesel motor fuel on which such tax is required to have been passed through to him and has not been included in the cost to him where such owner has knowledge of the  requirement  that such  tax  be passed through and where to his knowledge such tax has not been so included.  (g) Any person who willfully fails to keep  any  records  required  by article twenty-eight of this chapter shall be guilty of a misdemeanor.  (h)  The  penalties  provided  for  in this section shall not preclude prosecution pursuant to the  penal  law  with  respect  to  the  willful failure  of any person to pay over to the state any sales tax imposed by section eleven hundred four, eleven hundred five, eleven hundred  seven, eleven  hundred  eight  or eleven hundred nine of this chapter or by any local law adopted by any city or county pursuant to article  twenty-nine of  this  chapter, whenever such person has been required to collect and has collected any such sales tax. In  any  such  prosecution  under  the penal  law,  a person who has been required to collect and has collected any such tax shall be deemed to have acted in a fiduciary character with respect to the state or a political subdivision  thereof,  and  the  tax collected  shall  be deemed to have been entrusted to such person by the state or a political subdivision thereof.  (i)  Any  entertainment   promoter   who   willfully   authorizes   an entertainment  vendor,  to  whom  such  promoter  has either directly or indirectly rented, leased, granted a license to use or under  any  other arrangement  made  space  available  in  order  for  such vendor to make taxable sales of tangible personal property at an  entertainment  event, without first requiring such vendor to obtain a certificate of authority or  who  willfully fails to obtain an entertainment promoter certificate as required under article twenty-eight of this chapter shall  be  guilty of a misdemeanor.  (j)  Any person described in subdivision (a) of section eleven hundred forty-two-A  of  this  chapter  who  willfully  fails  to  include   all information  required under such section on a ticket or other memorandum as described in such section shall be guilty of a misdemeanor.  (k) Any owner of a place of business selling cigarettes at retail  who shall willfully and knowingly have in such owner's custody or possession or  under  such  owner's control any cigarettes on which (1) the prepaid tax imposed by section eleven hundred three of this chapter has not been assumed or paid by an agent licensed as such  under  article  twenty  of this  chapter  or  (2) the prepaid tax imposed by section eleven hundred three of this chapter was required to have been passed through  to  such owner  and  has not been included in the cost of such cigarettes to such owner shall, in either case,  be  guilty  of  a  misdemeanor.  Provided, however,  if  the  amount of cigarettes is twenty thousand or more, such owner shall be guilty  of  a  class  E  felony.  For  purposes  of  this subdivision,  such  owner  shall  willfully  and  knowingly have in such owner's  custody  or  possession  or  under  such  owner's  control  any cigarettes  on  which  such tax has not been assumed or paid by an agent licensed as  such  under  such  article  twenty  where  such  owner  has knowledge of the requirement that such tax be assumed or paid and where, to such owner's knowledge, such tax has not been assumed or paid by such an  agent  on  such cigarettes. Such owner shall willfully and knowingly have in such owner's custody or possession or under such owner's control cigarettes on which such tax is required to have been passed through  to  such  owner  and  has  not been included in the cost to such owner where such owner has knowledge of the requirement  that  such  tax  be  passed through  and  where  to  such owner's knowledge such tax has not been so included.  (l)   Any   person  who  falsely  or  fraudulently  makes,  alters  or counterfeits  any  stamp  prescribed  by  the  commissioner  under   the provisions  of  article  twenty-eight  or  pursuant  to the authority of article twenty-nine of this chapter, or causes or procures to be falsely or fraudulently made,  altered  or  counterfeited  any  such  stamp,  or knowingly and willfully utters, purchases, passes or tenders as true any such  false,  altered or counterfeited stamp, or knowingly and willfully possesses any cigarettes in packages bearing any such false, altered  or counterfeited  stamp,  and any person who knowingly and willfully makes, causes to be made, purchases or  receives  any  device  for  forging  or counterfeiting  any  stamp  prescribed  by  the  commissioner  under the provisions of article twenty-eight  or  pursuant  to  the  authority  of article  twenty-nine  of  this  chapter,  or who knowingly and willfully possesses any such device, shall be guilty of a class E felony. For  the purposes  of  this  subdivision,  the  words  "stamp  prescribed  by the commissioner" shall include a stamp, impression or  imprint  made  by  a metering  machine,  the  design  of  which  has  been  approved  by  the commissioner.  (m) All of the provisions of this section shall apply for purposes  of any  taxes  administered by the commissioner and imposed pursuant to the authority of article twenty-nine of this chapter and for the purposes of any taxes imposed by article twenty-eight-A of this chapter.  References in subdivisions (f), (k), and (l) of this section to taxes imposed by or pursuant to the authority of article twenty-eight or twenty-nine of this chapter  include  the  taxes  required to be prepaid pursuant to section eleven hundred two or eleven hundred three of this chapter.  (n) (1) Every person engaged in the retail sale of motor  fuel  and/or diesel  motor fuel or a distributor of such fuels, as defined in article twelve-A of this chapter, shall comply with the  provisions  of  section three  hundred  ninety-two-i of the general business law by reducing the prices charged for motor fuel and diesel motor fuel in an  amount  equal to  any  reduction  in  taxes  prepaid  by the distributor or imposed on retail customers resulting from computing  sales  and  compensating  use taxes at a cents per gallon rate pursuant to the provisions of paragraph two  of  subdivision (e) and subdivision (m) of section one thousand one hundred eleven of this chapter.  (2) The commissioner shall  monitor  the  prices  charged  by  persons engaged  in  the  retail  sale  or distribution of motor fuel and diesel motor fuel.  (3) Upon a finding by the commissioner that a person  engaged  in  the retail   sale  of  motor  fuel  and/or  diesel  motor  fuel  or  in  the distribution of such fuels has violated the provisions of section  three hundred ninety-two-i of the general business law, the commissioner shall provide  notice  of  such violation to such person and hold a hearing on such violation, with an opportunity for the accused  to  be  heard,  not less  than  ten  days  after  notice is provided. A violation of section three hundred ninety-two-i of the general business law shall subject the person violating such section to a civil penalty of up to five  thousand dollars for each day such violation occurs.