NY Rac, Pari-Mut Wag & Breeding L § 1367 (2021)
2021 New York Laws PML - Racing, Pari-Mutuel Wagering and Breeding Law Article 13 - Destination Resort Gaming Title 8 - Miscellaneous Provisions 1367 - Sports Wagering.

§  1367.  Sports  wagering.  1. As used in this section and in section thirteen hundred sixty-seven-a of this title:  (a) "Platform provider" means an entity selected by the commission  to conduct  mobile  sports  wagering  pursuant  to  a  competitive  bidding process;  (b) "Authorized sports bettor" means an individual who  is  physically present  in  this  state  when  placing  a  sports  wager,  who is not a prohibited sports  bettor,  and  who  participates  in  sports  wagering offered by a casino or a mobile sports wagering licensee;  (c)  "Casino"  means  a  licensed gaming facility at which gambling is conducted pursuant to the provisions of this article;  (d)  "Commission"  means  the  New  York   state   gaming   commission established pursuant to section one hundred two of this chapter;  (e)  "Collegiate  sport  or  athletic event" means a sport or athletic event offered or sponsored by, or played in connection with a public  or private   institution   that  offers  educational  services  beyond  the secondary level;  (f) "Covered persons" includes: athletes; players; umpires;  referees; officials; personnel associated with players, clubs, teams, leagues, and athletic   associations;   medical   professionals,  including  athletic trainers, who provide services to athletes and players; and  the  family members of these persons;  (g)  "High  school  sport or athletic event" means a sport or athletic event offered or sponsored by or played in connection with a  public  or private  institution  that  offers  education  services at the secondary level;  (h) "In-play sports wager" means a sports wager  placed  on  a  sports event after the sports event has begun and before it ends;  (i)  "Layoff  bet" means a sports wager placed by a casino sports pool with another casino sports pool;  (j) "Minor" means any person under the age of twenty-one years;  (k)  "Mobile  sports  wagering  platform"  or  "platform"  means   the combination  of  hardware,  software,  and data networks used to manage, administer,  or  control  sports  wagering  and  any  associated  wagers accessible  by  any  electronic  means including mobile applications and internet websites accessed via a mobile device or computer;  (l) "Mobile sports wagering operator" means a mobile  sports  wagering skin  which has been licensed by the commission to operate a sports pool through a mobile sports wagering platform;  (m) "Mobile sports wagering licensee" means a platform provider and  a mobile sports wagering operator licensed by the commission;  (n)  "Operator"  means  a casino which has elected to operate a sports pool;  (o) "Professional sport or athletic event" means an event at which two or more persons participate in sports or  athletic  events  and  receive compensation  in  excess  of  actual expenses for their participation in such event;  (p) "Conduct potentially warranting further investigation"  means  any statement,   action,  or  other  communication  intended  to  unlawfully influence, manipulate, or control  a  wagering  outcome  of  a  sporting contest  or  performance in a sporting contest in exchange for a benefit or to avoid financial or physical harm. "Conduct potentially  warranting further  investigation"  may include, but not be limited to, statements, actions, and communications made to a covered person;  (q) "Professional sports stadium or arena" means a stadium,  ballpark, or arena in which a professional sport or athletic event occurs;  (r) "Prohibited sports bettor" means:  (i) any officer or employee of the commission;  (ii) any principal or key employee of a casino, mobile sports wagering licensee,  and  its  affiliates,  except  as  may  be  permitted  by the commission;  (iii)  any  casino  gaming  or  non-gaming employee at the casino that employs such person and any gaming or non-gaming employee at the  mobile sports wagering licensee that employs such person;  (iv)  any  contractor,  subcontractor,  or  consultant,  or officer or employee of a contractor, subcontractor, or consultant, of a casino or a mobile sports wagering licensee if such person is directly  involved  in the  operation  or  observation of sports wagering, or the processing of sports wagering claims or payments;  (v) any person subject to a  contract  with  the  commission  if  such contract contains a provision prohibiting such person from participating in sports wagering;  (vi)  any  spouse,  child, sibling or parent residing in the principal place of abode of any of the foregoing persons at  the  same  casino  or mobile sports wagering licensee where the foregoing person is prohibited from participating in sports wagering;  (vii) any amateur or professional athlete if the sports wager is based on  any sport or athletic event that the athlete participates in at such amateur or professional level;  (viii) any sports agent, owner or employee or  independent  contractor of  a  team,  player  and  umpire union personnel, and employee referee, coach or official of a sports governing body, if  the  sports  wager  is based on any sport or athletic event overseen by the individual's sports governing body;  (ix)  any  individual placing a wager as an agent or proxy for another person known to be a prohibited sports bettor; or  (x) any minor.  (s) "Prohibited sports event" means a sport or athletic event in which any New York college team participates regardless  of  where  the  event takes place, or high school sport or athletic event. The following shall not be considered prohibited sports events: (i) a collegiate tournament, and  (ii)  a  sports event within such tournament so long as no New York college team is participating in that particular sports event;  (t) "Sports event" means any professional sport or athletic event  and any  collegiate  sport  or  athletic  event,  except a prohibited sports event;  (u) "Sports governing body" means  the  organization  that  prescribes final  rules  and  enforces  codes of conduct with respect to a sporting event and participants therein;  (v) "Sports pool" means the business of accepting wagers on any sports event by any system or method of wagering;  (w) "Sports wager" means cash or cash equivalent that is  paid  by  an authorized  sports  bettor  to  a  casino  or  a  mobile sports wagering licensee to participate in sports wagering offered  by  such  casino  or mobile sports wagering licensee;  (x) "Sports wagering" means wagering on sporting events or any portion thereof,  or  on  the  individual  performance  statistics  of  athletes participating in a sporting event, or combination of sporting events, by any system or  method  of  wagering,  including,  but  not  limited  to, in-person  communication  and  electronic communication through internet websites accessed via a mobile device or  computer,  and  mobile  device applications; provided however that sports wagers shall include, but are not limited to, single-game bets, teaser bets, parlays, over-under bets, money line, pools, in-game wagering, in-play bets, proposition bets, and straight bets;  (y) "Sports wagering gross revenue" means: (i) the amount equal to the total  of all sports wagers not attributable to prohibited sports events that a mobile sports wagering licensee collects from all sports bettors, less the total of all sums not attributable to prohibited sports  events paid  out  as winnings to all sports bettors, however, that the total of all sums paid out as winnings to sports bettors shall  not  include  the cash  equivalent value of any merchandise or thing of value awarded as a prize;  (z) "Sports wagering lounge" means an area wherein a  sports  pool  is operated at a casino for placement of in-person wagers;  (aa)  "Unusual  wagering  activity"  means  abnormal wagering activity exhibited by patrons  and  deemed  by  the  casino,  the  mobile  sports wagering  licensee,  or  commission  pursuant  to  rules and regulations promulgated by the commission, as a potential  indicator  of  suspicious activity. Abnormal wagering activity may include, but is not limited to, the  size  of  a  patron's  wager  or  increased  wagering  volume  on a particular event or wager type;  (bb) "Suspicious wagering activity" means  unusual  wagering  activity that  cannot  be  explained  and  is  indicative  of  match  fixing, the manipulation of  an  event,  misuse  of  inside  information,  or  other prohibited activity; and  (cc)  "Independent  integrity monitor" means an independent individual or entity approved by the  commission  to  receive  reports  of  unusual wagering  activity  from  a  casino, mobile sports wagering licensee, or commission for  the  purpose  of  assisting  in  identifying  suspicious wagering activity.   2.  (a)  In  addition  to  authorized  gaming activities, a casino may operate a sports pool  upon  the  approval  of  the  commission  and  in accordance   with   the   provisions  of  this  section  and  applicable regulations promulgated pursuant to this article. The  commission  shall hear  and decide promptly and in reasonable order all applications for a license to operate a sports pool, shall have the general  responsibility for  the  implementation of this section and shall have all other duties specified in this section with regard to the operation of a sports pool. The license to operate a sports pool shall be in addition to  any  other license required to be issued to operate a casino. No license to operate a  sports pool shall be issued by the commission to any entity unless it has established its financial stability,  integrity  and  responsibility and its good character, honesty and integrity.   No  later  than five years after the date of the issuance of a license and every five years thereafter or within such  lesser  periods  as  the commission  may  direct,  a licensee shall submit to the commission such documentation  or  information  as  the  commission  may  by  regulation require, to demonstrate to the satisfaction of the executive director of the  commission  that the licensee continues to meet the requirements of the law and regulations.  (b) A sports pool shall  be  operated  in  a  sports  wagering  lounge located  at  a  casino.  The  lounge  shall  conform to all requirements concerning square footage,  design,  equipment,  security  measures  and related  matters  which  the  commission  shall by regulation prescribe. Provided, however, the commission may also approve additional  locations for a sports pool within the casino, in areas that have been approved by the  commission  for  the  conduct  of other gaming, to be operated in a manner and methodology as regulation shall prescribe.  (c) The operator of a sports pool shall establish or display the  odds at which wagers may be placed on sports events.  (d) An operator shall accept wagers on sports events only from persons physically  present in the sports wagering lounge, through mobile sports  wagering offered pursuant to section thirteen hundred  sixty-seven-a  of this  title, if such operator is also a mobile sports wagering licensee, or any additional  locations  for  a  sports  pool  within  the  casino, approved  by the gaming commission. A person placing a wager shall be at least twenty-one years of age.  (e) An operator or mobile sports wagering  licensee  may  also  accept layoff  bets  as  long  as the authorized sports pool places such wagers with  another  authorized  sports  pool  or  pools  in  accordance  with regulations  of  the  commission. A sports pool that places a layoff bet shall inform the sports pool accepting the wager that the wager is being placed by a sports pool and shall disclose its identity.  (f) An operator or mobile sports wagering licensee may utilize  global risk management pursuant to the approval of the commission.  (g)  An  operator  or  mobile sports wagering licensee shall not admit into the sports wagering lounge, or accept wagers from, any person whose name appears on the exclusion list.  (h) The holder of a license to operate a sports pool may contract with an entity to conduct that operation, in accordance with the  regulations of the commission. That entity shall obtain a license as a casino vendor enterprise prior to the execution of any such contract, and such license shall be issued pursuant to the provisions of section one thousand three hundred  twenty-seven  of  this  article  and  in  accordance  with  the regulations promulgated by the commission.  (i) If any provision of this article or its application to any  person or  circumstance  is held invalid, the invalidity shall not affect other provisions or applications of this article which  can  be  given  effect without  the  invalid  provision  or  application,  and  to this end the provisions of this article are severable.   3. (a) All persons employed directly  in  wagering-related  activities conducted  within a sports wagering lounge shall be licensed as a casino key employee or registered as a gaming employee, as  determined  by  the commission.  All  other employees who are working in the sports wagering lounge may be required to be registered, if appropriate,  in  accordance with regulations of the commission.  (b)  Each operator of a sports pool shall designate one or more casino key employees who shall be responsible for the operation of  the  sports pool.  At  least  one  such casino key employee shall be on the premises whenever sports wagering is conducted.   4. Except as otherwise provided by this article, the commission  shall have  the  authority  to regulate sports pools and the conduct of sports wagering under this article to  the  same  extent  that  the  commission regulates  other  gaming.  No  casino or mobile sports wagering licensee shall be authorized to operate a sports  pool  unless  it  has  produced information,  documentation,  and  assurances  concerning  its financial background and resources, including cash reserves, that  are  sufficient to  demonstrate  that  it  has  the  financial stability, integrity, and responsibility to  operate  a  sports  pool.  In  developing  rules  and regulations  applicable to sports wagering, the commission shall examine the regulations implemented in other states  where  sports  wagering  is conducted  and  shall, as far as practicable, adopt a similar regulatory framework. The commission  shall  promulgate  regulations  necessary  to carry out the provisions of this section, including, but not limited to, regulations governing the:  (a)  amount  of  cash  reserves to be maintained by casinos and mobile sports wagering licensees to cover winning wagers;  (b) acceptance of wagers on a series of sports events;  (c) maximum wagers which may be accepted by a casino or mobile  sports wagering licensee from any one patron on any one sports event;  (d) type of wagering tickets which may be used;  (e) method of issuing tickets;  (f)  method  of  accounting  to  be  used by casinos and mobile sports wagering licensees;  (g) types of records which shall be kept;  (h) use of credit and checks by authorized sports bettors;  (i) the process by which a casino may place a layoff bet;  (j) the use of global risk management;  (k) type of system for wagering; and  (l) protections for a person placing a wager.   5. Each  casino  and  mobile  sports  wagering  licensee  shall  adopt comprehensive  house  rules  governing sports wagering transactions with its authorized sports bettors. The rules shall specify the amounts to be paid on winning wagers and the effect of  schedule  changes.  The  house rules,   together  with  any  other  information  the  commission  deems appropriate, shall be conspicuously displayed  in  the  sports  wagering lounge  and included in the terms and conditions of the account wagering system, and copies shall be made readily available to authorized  sports bettors.  Mobile sports wagering operators shall develop and prominently display procedures on the main  page  of  such  mobile  sports  wagering operator's  platform  for  the filing of complaints by authorized sports bettors  against  such  mobile  sports  wagering  operator.  An  initial response  shall be given by such mobile sports wagering operator to such bettor  filing  the  complaint  within  forty-eight  hours.  A  complete response  shall be given by such mobile sports wagering operator to such bettor filing the complaint within  ten  business  days.  An  authorized sports  bettor  may  file  a  complaint  alleging  a  violation  of  the provisions of this article with the commission.   6. (a) Each casino and mobile sports  wagering  operator  that  offers sports  wagering  shall  annually  submit  a report to the commission no later than the twenty-eighth of  February  of  each  year,  which  shall include the following information:  (i)  the total amount of sports wagers received from authorized sports bettors;  (ii) the total amount of prizes awarded to authorized sports bettors;  (iii) the total amount of sports wagering gross  revenue  received  by the casino or mobile sports wagering operator;  (iv)  the  total  amount  of  wagers received on each sports governing body's sporting events;  (v) the number of accounts held by authorized sports bettors;  (vi) the total number of new accounts  established  in  the  preceding year,  as well as the total number of accounts permanently closed in the preceding year;  (vii) the total number of authorized sports bettors that requested  to exclude  themselves in a prior year who participated in sports wagering; and  (viii) any additional information that the commission deems  necessary to carry out the provisions of this article.  (b)  The  commission  shall  annually  publish  a  report based on the aggregate information provided by all casinos and mobile sports wagering operators pursuant to paragraph (a) of this subdivision, which shall  be published  on  the commission's website no later than one hundred eighty days after the deadline for the  submission  of  individual  reports  as specified in such paragraph (a).   7.  For  the  privilege  of  conducting  sports wagering in the state, casinos shall pay a tax  equivalent  to  ten  percent  of  their  sports wagering  gross  gaming  revenue, excluding sports wagering gross gaming revenue attributed to mobile sports wagering offered pursuant to section  thirteen hundred sixty-seven-a of this title. Platform  providers  shall pay a tax constituting a certain percentage of the sports wagering gross gaming revenue attributed to mobile sports wagering offered through such platform  provider's  platform  pursuant  to  section  thirteen  hundred sixty-seven-a of this title;  provided  however,  that  such  percentage shall  be determined pursuant to a competitive bidding process conducted by the commission as outlined in subdivision seven of  section  thirteen hundred  sixty-seven-a  of  this  title; and provided further, that such percentage shall be no  lower  than  twelve  percent.  When  awarding  a license  pursuant  to  section  thirteen  hundred  sixty-seven-a of this title, the commission may set graduated  tax  rates;  provided  however, that  any  such  tax  rates  may  not  be  lower  than  the minimum rate established in this subdivision.   8. Notwithstanding section thirteen hundred fifty-one of this article, mobile sports wagering gross gaming revenue and  tax  revenue  shall  be excluded  from  sports  wagering  gross  gaming revenue and tax revenue. Mobile sports wagering tax revenue shall be  separately  maintained  and returned  to  the  state  for  deposit  into  the state lottery fund for education aid except as otherwise  provided  in  this  subdivision.  Any interest  and  penalties  imposed  by  the  commission relating to those taxes, all penalties levied and collected by  the  commission,  and  the appropriate  funds,  cash or prizes forfeited from sports wagering shall be deposited into the state lottery fund for  education.  In  the  first fiscal   year   in  which  mobile  sports  wagering  licensees  commence operations and accept mobile sports wagers pursuant to this section, the commission shall pay into the commercial gaming fund one percent of  the state  tax  imposed  on  mobile  sports  wagering  by this section to be distributed  for  problem  gambling  education  and  treatment  purposes pursuant to paragraph a of subdivision four of section ninety-seven-nnnn of  the  state  finance law; provided however, that such amount shall be equal to six million dollars for each fiscal  year  thereafter.  In  the first  fiscal  year  in  which mobile sports wagering licensees commence operations and accept mobile sports wagers pursuant to this section, the commission shall pay one percent of the  state  tax  imposed  on  mobile sports  wagering  by  this  section to the general fund, a program to be administered by the  office  of  children  and  family  services  for  a statewide  youth  sports  activities and education grant program for the purpose of providing annual awards to sports  programs  for  underserved youth  under  the  age  of  eighteen  years; provided however, that such amount shall be equal to five  million  dollars  for  each  fiscal  year thereafter.  The commission shall require at least monthly deposits by a platform provider of any payments pursuant to subdivision seven of  this section,  at such times, under such conditions, and in such depositories as shall be prescribed by the state comptroller. The deposits  shall  be deposited to the credit of the state commercial gaming revenue fund. The commission  shall  require a monthly report and reconciliation statement to be filed with it on or before the  tenth  day  of  each  month,  with respect  to gross revenues and deposits received and made, respectively, during the preceding month.   9. The commission may perform audits of the books  and  records  of  a casino  or  mobile  sports  wagering  licensee  pursuant  to section one hundred four of this chapter.   10. Nothing in this section shall apply to interactive fantasy  sports offered  pursuant  to  article fourteen of this chapter. Nothing in this section authorizes any entity that conducts interactive  fantasy  sports offered  pursuant  to article fourteen of this chapter to conduct sports wagering unless it separately qualifies for, and obtains,  authorization pursuant to this section.    11.  A sports governing body may notify the commission that it desires to restrict, limit, or  exclude  wagering  on  its  sporting  events  by providing  notice  in the form and manner as the commission may require. Upon receiving such notice, the commission shall review the  request  in good  faith,  seek  input  from  the  casinos  or mobile sports wagering licensees on such a request, and if the commission deems it appropriate, promulgate regulations to restrict such sports wagering.   12.  (a)  When  potential  criminal  activity  is  suspected  by   the commission,  the  commission  shall  designate the division of the state police to have primary responsibility for assisting  the  commission  in conducting  investigations into unusual wagering activity, match fixing, and other conduct that corrupts a wagering outcome of a  sporting  event or events.  (b)  Casinos  and  mobile  sports  wagering  licensees  shall maintain records of sports wagering operations  in  accordance  with  regulations promulgated  by  the  commission. These regulations shall, at a minimum, require a casino or mobile sports wagering operator to adopt  procedures to  obtain  personally  identifiable information from any individual who places any single wager in an amount of ten thousand dollars or  greater or making a potential payout or actual payout of ten thousand dollars or greater on a winning wager.  (c)  Casinos,  mobile  sports  wagering licensees and sports governing bodies shall  cooperate  with  the  commission  to  ensure  the  timely, efficient, and accurate sharing of information.  (d)  Casinos,  mobile  sports  wagering licensees and sports governing bodies shall cooperate with investigations conducted by  the  commission or  law  enforcement agencies, including but not limited to providing or facilitating the provision of  account-level  wagering  information  and audio  or  video  files  relating  to  persons placing wagers; provided, however, that the casino and mobile sports wagering operator  shall  not be  required  to  share  any  personally  identifiable information of an authorized sports bettor with any sports governing body  unless  ordered to  do  so  by  the  commission,  a  law  enforcement agency or court of competent jurisdiction.  (e) (i) Casinos and mobile sports wagering  licensees  shall  promptly report  to  the  commission  and  any  third  party integrity monitoring provider approved by the commission, as  applicable  and  in  accordance with   rules   and   regulations  established  by  the  commission,  any information relating to:  (1) criminal or disciplinary proceedings commenced against the  casino or mobile sports wagering licensee in connection with its operations;  (2)  unusual wagering activity or patterns that may indicate a concern with the integrity of a sporting event or events;  (3) any potential breach  of  the  relevant  sports  governing  body's internal  rules  and  codes of conduct pertaining to sports wagering, as they have been provided by the sports governing body to  the  casino  or the mobile sports wagering operator;  (4)  any  other conduct that corrupts a wagering outcome of a sporting event or events, including match fixing; and  (5) suspicious or illegal wagering activities, including use of  funds derived  from  illegal  activity,  wagers  to  conceal  or launder funds derived from illegal activity,  using  agents  to  place  wagers,  using confidential non-public information, and using false identification.  (ii)   The  commission  may  share  information  relating  to  conduct described in clauses two, three and four of  subparagraph  (i)  of  this paragraph with the relevant sports governing body.  (iii)  The  commission  shall  be  authorized to share any information under this  section  with  any  law  enforcement  entity,  team,  sports  governing  body,  or regulatory agency the commission deems appropriate. Such sharing of information may include, but is not limited to,  account level  wagering  information and any audio or video files related to the investigation.  (iv)  A  casino  or mobile sports wagering licensee may be required to share any personally identifiable information of  an  authorized  sports bettor  with  a sports governing body only pursuant to an order to do so by the commission, a law enforcement agency  or  a  court  of  competent jurisdiction.  (f)  The  confidentiality  of  information  shared  between  a  sports governing body and a casino or a mobile sports wagering  operator  shall be  maintained  pursuant  to  all  applicable  data privacy laws, unless disclosure is required by this section, the commission,  other  law,  or court  order.  Furthermore,  the  information  shared  between  a sports governing body, a casino, a mobile sports wagering operator or any other party pursuant to this act may not be used  for  business  or  marketing purposes  by  the  recipient without the express written approval of the party that provides such information.  (g) The commission, by regulation, may authorize  and  promulgate  any rules necessary to implement agreements with other states, or authorized agencies  thereof  to  enable  the  sharing of information to facilitate integrity monitoring and the conduct  of  investigations  into  abnormal wagering  activity,  match  fixing,  and  other  conduct that corrupts a wagering outcome of a sporting event or events.  (h) In the event of the  creation  of  an  entity  that  maintains  an interstate  database  of  sports wagering information for the purpose of integrity monitoring, the commission may share information and cooperate with such entity pursuant to regulations promulgated by the commission.  (i)  Casinos  and  mobile  sports  wagering  licensees   shall   adopt procedures  to  prevent  persons  from wagering on sports events who are prohibited from  placing  sports  wagers.  A  casino  or  mobile  sports wagering licensee shall not accept wagers from any person:  (i)  whose  name  appears  on  the  exclusion  list  maintained by the commission  and  provided  to  the  casino  or  mobile  sports  wagering licensee;  (ii)  whose  name appears on any self-exclusion list maintained by the commission  and  provided  to  the  casino  or  mobile  sports  wagering licensee;  (iii)  who  is  the operator, director, officer, owner, or employee of the casino or mobile sports wagering  licensee  or  any  spouse,  child, sibling  or  parent  living in the same principal place of abode as such individual;  (iv) who has been identified as a prohibited sports bettor in  a  list provided  by  the  sports governing body to the commission and casino or mobile sports wagering operator, that identifies the individual by  such personally   identifiable   information   as   specified  by  rules  and regulations promulgated by the commission; or  (v) who is an agent or proxy for a prohibited sports bettor.  (j) The commission shall establish a method  of  communication,  which may  include,  but  is  not  limited  to a website form, that allows any person to confidentially report information  about  conduct  potentially warranting  further investigation to the commission. The identity of any person reporting conduct potentially warranting further investigation to the commission shall remain confidential unless that  person  authorizes disclosure  of  his or her identity or until such time as the allegation of conduct potentially warranting further investigation is  referred  to law  enforcement.  The  commission  shall promulgate rules governing the  investigation and resolution of a charge of any person purported to have engaged in conduct potentially warranting further investigation.   13.  The  commission  shall  promulgate rules that require a casino or mobile  sports  wagering  licensees  to  implement  responsible   gaming programs  that include comprehensive employee trainings on responding to circumstances in which individuals present signs of a gambling addiction and requirements for casinos and mobile sports wagering licensees  under section thirteen hundred sixty-seven-a of this title to assess, prevent, and  address  problem  gaming by such casino's or mobile sports wagering licensee's users.   14. For purposes of wager determination, the commission shall  provide a preference for the use of official league data unless the use of other objective  wager  determination  criteria  has  been  justified  to  the satisfaction of the commission.   15. The conduct of sports wagering in violation  of  this  section  is prohibited.   16.  (a)  In  addition  to  any  criminal penalties provided for under article two hundred twenty-five of the  penal  law,  any  person,  firm, corporation,  association,  agent, or employee, who is not authorized to offer sports wagering under this section  or  section  thirteen  hundred sixty-seven-a  of  this  title,  and who knowingly offers or attempts to offer sports wagering or mobile sports wagering in  New  York  shall  be liable for a civil penalty of not more than one hundred thousand dollars for  each  violation,  not to exceed five million dollars for violations arising out of the same transaction or occurrence, which shall accrue to the state and may be recovered in a civil action brought by the attorney general.  (b) Any person, firm, corporation, association, agent, or employee who knowingly violates any procedure  implemented  under  this  section,  or section  thirteen  hundred  sixty-seven-a of this title, shall be liable for a civil penalty as described in section one hundred sixteen of  this chapter  which shall accrue to the state and may be recovered in a civil action brought by the commission.