NY Tax L § 1145 (2021)
2021 New York Laws TAX - Tax Article 28 - Sales and Compensating Use Taxes Part 4 - Administrative Provisions 1145 - Penalties and Interest.

§ 1145. Penalties and interest. (a) (1) (i) Any person failing to file a  return or to pay or pay over any tax to the tax commission 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 ten percent of the amount of tax due if such failure  is  for not  more  than  one  month,  with  an  additional  one percent for each additional  month  or  fraction  thereof  during  which   such   failure continues,  not  exceeding  thirty  percent  in the aggregate. Provided, however, in the case of a failure to file such return within sixty  days of  the date prescribed for filing of such return by or pursuant to this article (determined with regard to any extension of  time  for  filing), the  penalty  imposed  by  this  subparagraph shall not be less than the lesser of one hundred dollars or  one  hundred  percent  of  the  amount required  to  be  shown  as  tax  on such return. For the purpose of the preceding sentence, the amount of tax required to be shown on the return shall be reduced by the amount of any part of the tax which is  paid  on or  before  the date prescribed for payment of the tax and by the amount of any credit against the tax which may be claimed upon the  return.  In the  case of a failure to file a return by a person required to register with  the  tax  commission  as  provided  in  section   eleven   hundred thirty-four,  in no event shall the penalty for failure to file a return be less than fifty dollars.  (ii) If any amount of tax is not paid  on  or  before  the  last  date prescribed  in  this article for payment, interest on such amount at the rate of fourteen and one-half percent per annum or at  the  underpayment rate  set  by  the  commissioner  pursuant  to  section  eleven  hundred forty-two of this part, whichever is greater,  shall  be  paid  for  the period  from  such  last  date  to  the  date  paid,  whether or not any extension  of  time  for  payment  was  granted.  Interest  under   this subparagraph  shall  not  be paid if the amount thereof is less than one dollar.  (iii) If the commissioner of taxation and finance determines that such failure or delay was due to reasonable cause  and  not  due  to  willful neglect,  he  shall  remit  all of such penalty and that portion of such interest that exceeds  the  interest  that  would  be  payable  if  such interest  were computed at the underpayment rate set by the commissioner of taxation and finance pursuant to section  eleven  hundred  forty-two. The  commissioner  shall  promulgate  rules  and  regulations as to what constitutes reasonable cause.  (iv) Provided, however, in the case  of  a  long-form,  part-quarterly return, no penalty or interest shall be payable with respect to a return and  payment  of  estimated  tax  required  to  be  filed and paid under subdivisions (a) and (b) of section eleven  hundred  thirty-seven-A  for March,  nineteen  hundred  seventy-six,  nineteen hundred seventy-seven, nineteen hundred seventy-eight, nineteen hundred seventy-nine,  nineteen hundred   eighty,  nineteen  hundred  eighty-one  and  nineteen  hundred eighty-two, if such returns are timely filed, accompanied by  a  payment of  not  less than ninety percent of the tax as finally determined to be due and  payable  for  March,  nineteen  hundred  seventy-six,  nineteen hundred  seventy-seven, nineteen hundred seventy-eight, nineteen hundred seventy-nine, nineteen hundred eighty, nineteen hundred  eighty-one  and nineteen  hundred  eighty-two.  Provided, further, that interest, at the rate  authorized  under  subdivision  nine  of  section  eleven  hundred forty-two,  shall  be payable upon the amount of any underpayment of the tax due with the  returns  due  on  March  twentieth,  nineteen  hundred seventy-six,    nineteen   hundred   seventy-seven,   nineteen   hundred seventy-eight, nineteen hundred seventy-nine, nineteen  hundred  eighty, nineteen  hundred  eighty-one  and  nineteen hundred eighty-two, for the  period of such underpayment, but not beyond the due  date  of  the  next part-quarterly return.  (v)  Provided,  further,  in  the case of a March estimated return, no penalty or interest shall be  payable  with  respect  to  a  return  and payment of estimated tax required to be filed and paid under subdivision (c) of section eleven hundred thirty-seven-A for March, nineteen hundred eighty-three  and  each  subsequent  March  through and including March, nineteen hundred ninety, if such returns are timely  filed,  accompanied by  a  payment of either: (A) not less than ninety percent of the tax as finally determined to be due and payable for the month of March in which the March estimated tax return is required to be filed; or  (B)  in  the event such person has had at least four successive quarterly tax periods immediately  preceding the March twentieth for which the return is to be filed, at least one-third  of  the  sales  and  compensating  use  taxes payable  by  such  person to the commissioner of taxation and finance in the comparable quarter of the immediately preceding year. However, where interest is payable because of a failure to  meet  the  requirements  of either  clause (A) or (B) of this subparagraph such interest shall be at the underpayment rate  authorized  under  subdivision  nine  of  section eleven  hundred forty-two upon any underpayment of the amount of tax due for the period of such underpayment, but not beyond the due date of  the next  part-quarterly  return.  For  purposes  of  this subparagraph, the underpayment of the amount of tax  due  shall  be:  (A)  the  difference between  the  amount  paid  and  ninety  percent  of  the amount finally determined  to  be  due  and  payable  for   March,   nineteen   hundred eighty-three and for March of each subsequent year through and including March,  nineteen  hundred ninety, or (B) if such person has had at least four successive quarterly tax periods immediately  preceding  the  March for  which  the return was filed, the difference between the amount paid and one-third of the sales and compensating use taxes  payable  by  such person to the commissioner for the comparable quarter of the immediately preceding  year  under  this article, whichever is less. Notwithstanding the preceding sentence, for purposes of this subparagraph: (1)  the  tax as finally determined to be due and payable for such month of March, and (2)  the  sales  and  compensating  use taxes payable for the comparable quarter of the immediately  preceding  year;  shall  not  include  taxes imposed  by section eleven hundred seven or eleven hundred eight of this article or pursuant to the authority  of  article  twenty-nine  of  this chapter.  Provided,  however, all other provisions of this article shall apply in the determination of such taxes.  (vi) Any person required by this article to file a return,  who  omits from  the  total  amount  of  state and local sales and compensating use taxes required to be shown on a return an amount which is in  excess  of twenty-five  percent of the amount of such taxes required to be shown on the return shall be subject to a penalty equal to  ten  percent  of  the amount  of such omission. The amount of the omission under the preceding sentence shall be reduced by that  portion  of  the  omission  which  is attributable to the tax treatment of any item by such person if there is or  was  substantial  authority  for  such  treatment,  or any item with respect to which the relevant facts affecting the item's  tax  treatment are adequately disclosed in the return or in a statement attached to the return.  If  the tax commission determines that such omission was due to reasonable cause and not due to willful neglect, it shall remit  all  of such  penalty.  The  penalty provided for in this subparagraph shall not apply to any return of estimated tax required to be filed under  section eleven hundred thirty-seven-A.  (vii) 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 (A) the prepaid tax imposed by section eleven hundred two  of  this  article  has  not  been  assumed  or  paid  by  a distributor  registered  as such under article twelve-A of this chapter, or  (B)  the  prepaid  tax imposed by section eleven hundred two of this article was required to have been passed through to him and has not been included in the cost of such fuel to him shall be liable for  a  penalty in the amount of twice the tax so not assumed or paid, or included. Such penalty  shall  be  determined, assessed, collected and paid in the same manner as taxes imposed by this article and all the provisions  of  this article  relating  thereto  shall be deemed also to refer to the penalty imposed by this paragraph  and,  for  this  purpose,  the  term  "person required  to  collect  tax"  shall  be  deemed  to include an owner of a filling station. Such penalty may be determined at any time within three years after such motor fuel or diesel motor fuel shall  have  come  into his  custody,  possession or control. For purposes of this subparagraph, such owner shall willfully and knowingly have in his custody, possession or under his control motor fuel or diesel motor fuel on which  (A)  such tax  has not been assumed or paid by a distributor registered as such or (B) such tax was required to have been passed through to him and has not been included in the cost of such fuel  to  him  where  such  owner  has knowledge  of  the requirement that such taxes be paid and where, to his knowledge, such taxes have not been so included. For  purposes  of  this subparagraph,  it  shall  be  presumptive evidence that such owner shall willfully and knowingly have in his custody,  possession  or  under  his control  motor  fuel  or diesel motor fuel (A) on which such tax has not been assumed or paid by a distributor registered as such or (B) on which such tax was required to have been passed through to  him  and  has  not been  included  in the cost of such fuel to him where such owner has not received the certification required by subdivision (h) of section eleven hundred thirty-two of this article at the time of delivery of such motor fuel  or  diesel  motor  fuel  or,  in  those  circumstances  where  the commissioner has authorized the delivery of such certification at a time after  delivery  of  the  motor  fuel  or diesel motor fuel, at the time prescribed by the commissioner.  (viii) Any person required to collect  tax  who  sells  cigarettes  at retail  and  who  shall  willfully  and  knowingly have in such person's custody or possession or under such person's control any  cigarettes  on which  (A)  the  prepaid  tax imposed by section eleven hundred three of this article has not been assumed or paid by an agent licensed  as  such under  article twenty of this chapter, or (B) the prepaid tax imposed by such section eleven hundred three  was  required  to  have  been  passed through  to  such  person  and has not been included in the cost of such cigarettes to such person, shall be liable for a penalty in  the  amount of twice the tax not so assumed or paid, or included. Such penalty shall be  determined, assessed, collected and paid in the same manner as taxes imposed by this article and all the provisions of this article  relating thereto  shall  be  deemed  also to refer to the penalty imposed by this subparagraph. Such penalty may be determined at any  time  within  three years  after  such cigarettes shall have come into such person's custody or possession or under such  person's  control.  For  purposes  of  this subparagraph,  such  person  shall  willfully and knowingly have in such person's custody or possession or under such person's control cigarettes on which (A) such tax has not been assumed or paid by an agent  licensed as  such  under  article  twenty  of  this  chapter, or (B) such tax was required to have been passed through to such person  and  has  not  been included  in  the  cost  of  such  cigarettes to such person, where such person has knowledge of the requirement  that  such  taxes  be  paid  or assumed or so included and where, to such person's knowledge, such taxes  have  not  been  so paid or assumed or so included. For purposes of this subparagraph, it shall be presumptive evidence that  such  person  shall willfully  and  knowingly have in such person's custody or possession or under  such  person's  control  cigarettes on which (A) such tax has not been assumed or paid by an agent authorized as such under  such  article twenty  or (B) such tax was required to have been passed through to such person and has not been included in the cost of such cigarettes to  such person  where such person has not received the certification required by subdivision (k) of section eleven hundred thirty-two of this article  at the time of delivery of such cigarettes or, in those circumstances where the  commissioner has authorized the delivery of such certification at a time after delivery of the cigarettes, at the  time  prescribed  by  the commissioner.  (ix)  In  addition to any other penalty or interest under this article or other law, any credit card issuer or fuel distributor, as defined  in subdivision  (h) of section eleven hundred thirty-nine of this part, who receives a refund or credit pursuant to such subdivision knowing, at the time the refund application is filed or the credit is  taken,  that  the motor  fuel  or  diesel  motor fuel purchased was not for the government entity's own use or consumption, shall be liable for a  penalty  in  the amount  of  the  tax  refunded or credited, plus applicable interest due under this article.  (2) If the failure to pay or pay over  any  tax  to  the  commissioner within the time required by this article is due to fraud, in lieu of the penalties  and  interest  provided  for in subparagraphs (i) and (ii) of paragraph one of this subdivision, there shall be added to the tax (i) a penalty of two times the amount of the tax due, plus  (ii)  interest  on such  unpaid  tax at the rate of fourteen and one-half percent per annum or the underpayment rate of interest set by the commissioner pursuant to section eleven hundred forty-two of this part, whichever is greater, for the period beginning on the last day prescribed by this article for  the payment  of such tax (determined without regard to any extension of time for paying) and ending on the day on which such tax is paid.  (3) (i) Any person required to obtain a certificate of authority under section eleven hundred thirty-four of this part who, without  possessing a  valid  certificate of authority, (A) sells tangible personal property or services subject to tax, receives amusement  charges  or  operates  a hotel, (B) purchases or sells tangible personal property for resale, (C) sells  petroleum products, or (D) sells cigarettes shall, in addition to any other penalty imposed by this chapter, be subject to a penalty in an amount not exceeding five hundred dollars for the  first  day  on  which such  sales  or  purchases  are  made,  plus an amount not exceeding two hundred dollars for each subsequent day on which such sales or purchases are made, not to exceed ten thousand dollars in the aggregate.  (ii) Any person who fails to surrender a certificate of authority when a notice of revocation or suspension has become final shall, in addition to any other penalty imposed by this chapter, be subject to a penalty in an amount not exceeding five hundred dollars for the first day  of  such failure,  together with a penalty in an amount not exceeding two hundred dollars for each subsequent day of  such  failure,  not  to  exceed  ten thousand dollars in the aggregate.  (iii)  Any person described in paragraph one or two of subdivision (a) of section eleven hundred thirty-four who takes possession  of  or  pays for  business  assets under circumstances requiring notification by such person to the tax commission pursuant  to  subdivision  (c)  of  section eleven   hundred   forty-one  without  having  filed  a  certificate  of registration pursuant to section eleven hundred  thirty-four  shall,  in  addition  to  any other penalty imposed by this chapter, be subject to a penalty in an amount not exceeding two hundred dollars.  (iv)  If  the  tax  commission  determines  that  any  failure  or act described in this paragraph was due to reasonable cause and not  due  to willful neglect, it may remit all or part of such penalty.  (4)  Any  person  required by this article to display a certificate of authority, who fails to display such certificate in the manner  required by  this article or any rule or regulation adopted by the tax commission in connection with such requirement shall,  in  addition  to  any  other penalty  imposed  by  this  chapter,  be  subject  to a penalty of fifty dollars. If the tax commission determines that such failure was  due  to reasonable  cause  and  not  due to willful neglect, it may remit all or part of such penalty.  (5) Any person who issues  a  false  or  fraudulent  resale  or  other exemption  certificate  or  document  with intent to evade tax shall, in addition to any other penalty imposed by this chapter, be subject  to  a penalty  of  one hundred percent of the tax that would have been due had there not been a misuse of such certificate or document and a penalty of fifty dollars for each such certificate or document.  (6) The tax commission shall promulgate rules and  regulations  as  to what constitutes reasonable cause for purposes of this subdivision.  (7)  The penalties and interest provided for in this subdivision shall be paid and disposed of in the same manner as other revenues  from  this article.  Such  penalties  and  interest  may  be  determined, assessed, collected and enforced in the same manner as the  tax  imposed  by  this article. Interest under this subdivision shall be compounded daily.  (b)  Cross-reference: For criminal penalties, see article thirty-seven of this chapter.  (c) Any person failing to file a return or to pay any tax required  to be  prepaid  to  the  commissioner  with respect to motor fuel or diesel motor fuel pursuant to the provisions of section eleven hundred  two  of this article within the time required by this article shall, in addition to  any  other  penalty provided in this article or otherwise imposed by law, be subject to a penalty equal to the amount of tax required  to  be so  prepaid  pursuant  to  the provisions of such section eleven hundred two.  If the commissioner determines that such failure to file a  return or  to  pay  any  such  tax  was  due to reasonable cause and not due to willful neglect, he shall remit all or any part of such penalty.  (d) The certificate of the tax commission to the effect that a tax has not been paid, that a return, bond or registration certificate  has  not been  filed,  or  that information has not been supplied pursuant to the provisions of this article shall be presumptive evidence thereof.  (e) Any officer, director, shareholder or employee of a corporation or of a dissolved corporation, any employee of a partnership, any  employee or  manager  of  a  limited  liability  company,  or  any employee of an individual proprietorship, who as such officer,  director,  shareholder, employee  or  manager  is  under  a  duty  to  act for such corporation, partnership, limited liability company or  proprietorship  in  complying with any requirement of this article, and any member of a partnership or limited  liability  company,  which  fails to pay the tax required to be prepaid by section eleven hundred two or eleven hundred  three  of  this article,  shall,  in  addition  to  other  penalties provided by law, be liable for a penalty equal to the total amount of the tax not paid, plus penalties and interest computed pursuant  to  subdivision  (a)  of  this section  as  if such person were a distributor under article twelve-a of this  chapter  or  an  agent  under  article  twenty  of  this  chapter, respectively.  If  the commissioner determines that such failure was due to reasonable cause and not due to  willful  neglect,  the  commissioner  shall  remit all or part of such penalty imposed under this subdivision. Such penalty shall be determined, assessed, collected and  paid  in  the same  manner as the tax required to be prepaid by section eleven hundred two  or  eleven  hundred  three, as the case may be, of this article and shall be disposed of as provided with respect  to  moneys  derived  from either  such  tax,  respectively.  Provided,  however,  that the penalty provided for by this subdivision shall not be imposed on any  person  on account  of  the  failure  of such a distributor or agent to pay the tax required to be prepaid by section eleven hundred two or  eleven  hundred three,  respectively,  of this article if such person is liable for such tax pursuant to subdivision (b) of such section eleven  hundred  two  or subdivision (b) of such section eleven hundred three, respectively.  (f)  Any entertainment promoter who authorizes an entertainment vendor to make taxable sales of tangible personal property at an  entertainment event  with  respect to which he is a promoter, where such vendor is not registered under subdivision (a) of section eleven  hundred  thirty-four shall,  in  addition  to  any  other penalty provided in this article or otherwise imposed by law, be subject to a penalty of not more  than  ten thousand dollars with respect to each such entertainment event.  (g)  (1)  Any  person  failing  to  keep any of the additional records required to be kept pursuant to section eleven  hundred  forty-two-A  of this  article,  shall, in addition to any other penalty provided in this article or otherwise imposed by law, be  subject  to  a  penalty  in  an amount  not  to  exceed five hundred dollars where such records have not been kept for a month or part thereof. Such penalty for failure to  keep such  records  shall not be imposed and collected more than once for any such failure to keep records for such month or part thereof.  (2) Any person described in subdivision (a) of section eleven  hundred forty-two-A  of  this  chapter  who fails to consent to the entering and walking about for  the  purposes  described  in  such  section,  or  who interferes  with  the  commissioner  or  any  authorized employee of the department, or the agent of either of them, with respect to entering and walking about for the purposes  described  in  such  section,  or  whose employee  fails  to consent or interferes with such entering and walking about for the purposes described in such section, shall, in addition  to any  other penalty provided in this article or otherwise imposed by law, be subject to a penalty in an amount not to exceed five hundred  dollars for  the  first  day of such failure to consent or the first day of such interference. Each subsequent day any such  failure  to  consent  to  or interference  with  such entering and walking about shall occur shall be subject to an additional penalty not to exceed one thousand dollars.  In no  event,  shall  such  penalties  exceed  ten  thousand dollars in the aggregate.  (3) If the commissioner determines that  such  failure  to  keep  such records  described  in  paragraph  one  of this subdivision or that such failure to consent to or such interference with the entering and walking about described  in  paragraph  two  of  this  subdivision  was  due  to reasonable  cause and not due to willful neglect, the commissioner shall remit all or any part of such penalty. Such penalties shall be paid  and disposed of in the same manner as other revenues from this article. Such penalties shall be determined, assessed, collected, paid and enforced in the  same  manner  as  the  tax  imposed  by  this  article  and all the provisions of this article relating to tax shall be deemed also to apply to the penalties imposed by this subdivision.  (h) (1) Any person required to file a report pursuant  to  subdivision (h)  of  section eleven hundred thirty-six of this article, who fails to include the name or certificate of authority  number  of  any  itinerant vendor or the sales for resale made to such vendor and the amounts paid,  charged  or  due thereon, required to be included in such report, or who fails to include such information which is true and correct,  shall,  in addition  to  any  other  penalty  provided in this article or otherwise imposed  by  law,  be  subject  to  a penalty computed by multiplying an amount not to exceed fifty dollars by the number  of  itinerant  vendors required to be included in such report that are not so included (whether or  not  such  a  report  is filed) or for which incomplete or incorrect information has been reported.  (2)  Any  person  failing  to  file  a  report  required  pursuant  to subdivision  (h)  of  section  eleven hundred thirty-six of this article within the time required by regulations  promulgated  pursuant  to  such subdivision,  shall,  in  addition to any other penalty provided in this article or otherwise imposed by law, be  subject  to  a  penalty  in  an amount not to exceed five hundred dollars for each such failure.  (3)  In  no  event  shall the penalty imposed by paragraph one of this subdivision, or the aggregate of the penalties imposed by paragraphs one and two of this subdivision, exceed five thousand dollars for any twelve month period commencing June first and ending May  thirty-first  of  the following year.  (4)  If  the  commissioner  determines  that  any  failure  to include information, or to include true and correct  information,  in  a  report required  to  be filed, or failure to timely file a report, as described in this subdivision, was due to reasonable cause and not due to  willful neglect,  the  commissioner  shall  remit  all  or  part  of  any of the penalties imposed  under  this  subdivision.  Such  penalties  shall  be determined,  assessed,  collected, paid, disposed of and enforced in the same manner as taxes imposed by this article and all the  provisions  of this  article  relating  thereto  shall  be deemed also to refer to such penalties.   * (i) Any person required to  make  or  maintain  records  under  this article  (but  not  including  the records required under section eleven hundred forty-two-A of this part) who fails to make or maintain or  make available  to the commissioner these records is subject to a penalty not to exceed one thousand dollars for the first quarter or part thereof for which the failure occurs and not to exceed  five  thousand  dollars  for each  additional  quarterly period or part thereof for which the failure occurs. This penalty is in addition to any other penalty provided for in this article but may not be imposed and collected  more  than  once  for failures  for  the  same  quarterly  period  or  part  thereof.  If  the commissioner determines that a failure  to  make  or  maintain  or  make available  records  in  any quarter was entirely due to reasonable cause and not to willful neglect, the  commissioner  must  remit  the  penalty imposed  for  that quarter. These penalties will be paid and disposed of in the same manner as other revenues from this article. These  penalties will  be  determined, assessed, collected, paid and enforced in the same manner as the tax imposed by this article, and  all  the  provisions  of this  article  relating  to  tax  will  be  deemed  also to apply to the penalties imposed by this  subdivision.  For  purposes  of  the  penalty imposed  by this subdivision, a person will be considered to have failed to make or maintain the  required  records  when  the  records  made  or maintained  by  that  person  for  a  quarterly period make it virtually impossible to verify sales receipts or the taxability of those  receipts and to conduct a complete audit.   * NB There are 3 sb (i)'s   * (i)(1)  Every  person  required  to  file  an  information return by subdivision (i) of section eleven hundred thirty-six of  this  part  who (A) fails to provide any of the information required by paragraph one or two of subdivision (i) of section eleven hundred thirty-six of this part  for  a  vendor, operator, or recipient, or who fails to include any such information that is true and correct (whether or not such  a  report  is filed) for a vendor, operator, or recipient, or (B) fails to provide the information  required  by  paragraph  four of subdivision (i) of section eleven hundred thirty-six  of  this  part  to  a  vendor,  operator,  or recipient  specified  in  paragraph  four  of subdivision (i) of section eleven hundred thirty-six of this part, will, in addition to  any  other penalty provided in this article or otherwise imposed by law, be subject to  a  penalty of five hundred dollars for ten or fewer failures, and up to fifty dollars for each additional failure.  (2) Every person failing to file an  information  return  required  by subdivision (i) of section eleven hundred thirty-six of this part within the   time  required  by  subdivision  (i)  of  section  eleven  hundred thirty-six of this part will, in addition to any other penalty  provided for in this article or otherwise imposed by law, be subject to a penalty in  an  amount not to exceed two thousand dollars for each such failure, provided that the minimum penalty under this paragraph is  five  hundred dollars.  (3)  In  no  event  will  the penalty imposed by paragraph one, or the aggregate of the penalties imposed under paragraphs one and two of  this subdivision, exceed ten thousand dollars for any annual filing period as described  by  paragraph  three  of  subdivision  (i)  of section eleven hundred thirty-six of this part.  (4) If the commissioner determines that any of the failures  that  are subject to penalty under this subdivision was entirely due to reasonable cause  and  not  due to willful neglect, the commissioner must remit the penalty  imposed  under  this  subdivision.  These  penalties  will   be determined,  assessed,  collected, paid, disposed of and enforced in the same manner as taxes imposed by this article and all the  provisions  of this  article  relating  thereto  will  be deemed also to refer to these penalties.   * NB There are 3 sb (i)'s   * (i) Aiding  or  assisting  in  the  giving  of  fraudulent  returns, reports,  statements or other documents. Any person who, with the intent that tax be evaded, for a fee or other compensation or as an incident to the performance  of  other  services  for  which  that  person  receives compensation,  aids or assists in, or procures, counsels, or advises the preparation or presentation under this article, or  in  connection  with any   matter   arising  under  this  article,  of  any  return,  report, declaration, statement or other document that is fraudulent or false  as to any material matter, or supplies any false or fraudulent information, whether or not such falsity or fraud is with the knowledge or consent of the  person  authorized  or  required  to  present  that return, report, declaration, statement  or  other  document,  will  pay  a  penalty  not exceeding  five  thousand  dollars. The definitions in subsection (l) of section ten hundred eighty-five of this chapter apply for  the  purposes of this penalty.   * NB There are 3 sb (i)'s   * (j)  Any  person  required  to  make  or maintain records under this article who fails to present and make  available  these  records  in  an auditable  form  is  subject  to  a  penalty  not to exceed one thousand dollars for each quarterly period or  part  thereof  for  which  records maintained  by  that person are not presented and made available by that person in auditable form, even if these records are adequate  to  verify credits,  receipts, and the taxability thereof and to perform a complete audit. This penalty is in addition to any other penalty provided for  in this  article,  but will not be imposed and collected more than once for these failures for the same quarterly period or  part  thereof.  If  the  commissioner  determines  that any failure described in this subdivision for a quarterly period was entirely due to reasonable cause and  not  to willful  neglect,  the  commissioner  must remit the penalty imposed for that quarter. The penalties imposed by this subdivision will be paid and disposed  of  in  the  same  manner as other revenues from this article. These penalties  will  be  determined,  assessed,  collected,  paid  and enforced  in the same manner as the tax imposed by this article, and all the provisions of this article relating to tax will be  deemed  also  to apply  to the penalties imposed by this subdivision. For purposes of the penalty imposed by this subdivision, a person will be considered to have failed to present and make records available in auditable form when  the records  presented  by  that  person  for  that  quarter lack sufficient organization, such as  by  date,  invoice  number,  sales  receipts,  or sequential numbering, or are otherwise inadequate (without reorganizing, reordering  or otherwise rearranging the records into an auditable form) to permit direct reconciliation  of  the  receipts,  invoices  or  other source  documents with the entries for the quarterly period in the books and records and on the returns of that person.   * NB There are 2 sb (j)'s   * (j) False or fraudulent document penalty. Any taxpayer that  submits a  false  or  fraudulent document to the department will be subject to a penalty of one hundred dollars per document submitted, or  five  hundred dollars  per  tax  return submitted. This penalty will be in addition to any other penalty provided by law.   * NB There are 2 sb (j)'s  (k) Any person who, having elected to maintain in an electronic format any portion or all of the records he or she  is  required  to  make  and maintain  by  this  article,  fails  to  present  and make these records available and accessible to the commissioner in  electronic  format,  is subject  to  a  penalty  not  to  exceed  five thousand dollars for each quarterly period or part thereof for which these electronic records  are not   presented   and   made  available  and  accessible  upon  request, notwithstanding that the records may also be maintained and available in hard copy format. This penalty is  in  addition  to  any  other  penalty provided  for in this article, but may not be imposed and collected more than once for a failure for the same quarterly period or  part  thereof. Provided, however, nothing in this subdivision will prevent the separate imposition,  if applicable, of any penalty imposed by subdivision (i) or (j) of this section for the same quarterly period or  part  thereof.  If the  commissioner  determines  that  the  failure  to  present  and make electronically  maintained  records  available  and  accessible  for   a quarterly period was entirely due to reasonable cause and not to willful neglect,  the  commissioner  must  remit  the  penalty  imposed for that quarter. These penalties will be paid and disposed of in the same manner as other revenues from this article. These penalties will be determined, assessed, collected, paid and enforced in the same  manner  as  the  tax imposed by this article, and all the provisions of this article relating to  tax  will  be  deemed  also  to apply to the penalty imposed by this subdivision. For purposes of the penalty imposed by this subdivision,  a failure to present and make available and accessible a record maintained in  electronic  format  includes  not  only  the denial of access to the requested records that were  maintained  electronically,  but  also  the failure   to   make  available  to  the  commissioner  the  information, knowledge,  or  means  necessary  to  access  and  otherwise   use   the electronically  maintained  records in the inspection and examination of these records.