2023 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.