NY State Fin L § 189 (2021)
2021 New York Laws STF - State Finance Article 13 - 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;  (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; or  (h) knowingly conceals or knowingly and improperly avoids or decreases an obligation to pay or transmit money or property to  the  state  or  a local  government,  or  conspires to do the same; 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, as adjusted to be equal to the civil penalty allowed under  the federal  False  Claims Act, 31 U.S.C. sec. 3729, et seq., as amended, as adjusted  for  inflation  by  the  Federal  Civil  Penalties   Inflation Adjustment  Act  of  1990,  as amended (28 U.S.C. 2461 note; Pub. L. No. 101-410),  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;  (ii)  the  damages pleaded in such action exceed three hundred and fifty thousand dollars; and (iii) the  person  is  alleged  to  have violated  paragraph  (a),  (b), (c), (d), (e), (f) or (g) of subdivision one   of   this   section;  provided,  however,  that  nothing  in  this subparagraph shall be deemed to modify or restrict  the  application  of such  paragraphs  to  any act alleged that relates to a violation of the tax law.  (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.