NY Tax L § 527 (2021)
2021 New York Laws TAX - Tax Article 21-A - Tax on Fuel Use 527 - Interest and Penalty.

§ 527. Interest and penalty. (a) Interest on tax due. If any amount of tax  is  not  paid on or before the last date prescribed in this article for payment (determined without regard to  any  extension  of  time  for payment),  interest  on such amount at the rate of one percent per month or fraction thereof shall be paid for the period from such last date  to the date paid.  (b)  Penalty.  Any  person  failing to file a return or to pay any tax within the time required by or pursuant to this article (determined with regard to any extension of time for filing or paying) shall  be  subject to  a  penalty  of  fifty  dollars  or  ten percent of the amount of tax determined  to  be  due,  whichever  is  greater.  If  the  commissioner determines that the failure or delay was due to reasonable cause and not due to willful neglect, the commissioner shall waive all or part of such penalty.  (c)  Interest  on  refunds.  Interest  at  the  rate  determined under subdivision (a) of this section shall be paid with respect to  a  refund claim  for the period ninety days after receipt of a claim for refund in processible form to the date  immediately  preceding  the  date  of  the refund  check.  No  interest shall be paid if the check is mailed within ninety days of such receipt.  (d) Fraud. If the failure to pay any tax within the time  required  by or  pursuant  to  this article is due to fraud, in lieu of the penalties provided for in subdivision (b) of this section, there shall be added to the tax (1) a penalty of two times the amount of tax due.  (e) Enforcement of penalty and interest. The  penalties  and  interest imposed  by or pursuant to this section shall be assessed, collected and paid in the same manner as the taxes imposed by this article.  (f)  Cooperative  agreement.  If  the  commissioner  enters   into   a cooperative  agreement  pursuant to section five hundred twenty-eight of this article and:  (1)  this  state  is  thereby  authorized  to  impose penalties  on  taxes collected on behalf of other jurisdictions pursuant to such agreement, then the penalties  imposed  by  this  section  shall apply  with  respect  to  such  taxes;  (2) the rates of interest or any penalty or the method of computation contained therein is different from that  prescribed  in  this  section  or  the  imposition  of  a  penalty prescribed  in  this  section  is  precluded by such agreement, then the provisions of such agreement shall apply.  (g) Location of acts; evidence.  For  purposes  of  this  chapter  the failure  to  do  any  act  required  by  or under the provisions of this article shall be deemed an act committed in part at the  office  of  the department  of  taxation  and  finance  in  Albany. For purposes of this chapter, the certificate of the commissioner to the effect  that  a  tax has not been paid, that a return has not been filed, or that information has  not  been  supplied, as required by or under the provisions of this article, or that a claim for refund has been filed, shall be prima facie evidence that such tax has not been paid, that such return has not  been filed,  that  such information has not been supplied, or that such claim has been filed.  (h) Prosecution. Violations of this article may be prosecuted  by  the attorney  general  in the name of the people of the state, in which case the attorney general shall exercise  all  powers  and  perform  all  the duties  which  the  district  attorney  would otherwise be authorized to exercise or to perform therein.  (i) Cross-reference. For criminal penalties and  other  offenses,  see article thirty-seven of this chapter.