New York Codes, Rules and Regulations › Title 6 - DEPARTMENT OF ENVIRONMENTAL CONSERVATION › Chapter IV - QUALITY SERVICES › Subchapter G - Program Fees › Part 481 - Program Fees: In General › Section 481.5 - Penalty assessed for nonpayment

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A
				  person who must pay a program fee pursuant to section
				  481.2  of this Part is
				  obligated to pay the entire amount of the invoiced program fee. A person failing
				  to pay the department an annual program fee within 45 days of the last applicable
				  date prescribed in section
				  481.3  of
				  this Part, must pay a penalty.
(b) If
				  a person has paid the portion of the fee which is not being disputed as provided
				  in section
				  481.9(b) 
				  of this Part, the penalty for nonpayment of the disputed portion will not be
				  applied until the dispute is either resolved by mutual agreement or denied after
				  hearing. The penalty, if any, will then be imposed on the redetermined deficiency
				  from the date such penalty was initially applicable. A challence to an invoiced
				  outstanding fee is not a basis for a reduction in penalty under section 481.5(d) 
				  of this Part if the dispute is resolved in favor of the department.
(c) Except for the penalties described in
				  section 72-0201 (12)  of the
				  Environmental Conservation Law as that applies to operating permit program fees,
				  the penalty assessed under this section is based upon the amount of the payment
				  deficiency and is equal to up to five percent of that deficiency per month, not
				  to exceed 25 percent of the deficiency.
(d) If the department determines that a penalty
				  will be assessed, it will notify the person affected setting forth the person's
				  right to appeal. The assessed penalty is final and irrevocable unless within 30
				  days of the imposition of the penalty, the person sends to the Director of Fiscal
				  Management, by certified mail, a written request to redetermine the penalty. The
				  Director of Fiscal Management, within 30 days, shall make a determination
				  concerning the penalty and notify the person requesting the redetermination. If
				  the person receiving the penalty assessment disagrees with the determination of
				  the Director of Fiscal Management, that person may send to the commissioner, by
				  certified mail, a written request for hearing. This request must set forth the
				  basis for the failure to pay the fee and must be postmarked within 30 days of the
				  person's receipt of the department's notice that a penalty will be assessed. The
				  hearing provided for under this subdivision is subject to the provisions of
				  section
				  481.10  of this
				  Part. The commissioner's decision to rescind or reduce a penalty must be based
				  upon a finding that the failure to pay the fee was based upon reasonable cause
				  and not due to willful neglect. The absence of willful neglect alone is not
				  sufficient grounds for not imposing a penalty. After the hearing, the
				  commissioner will notify the person of the final determination.
(e) No penalty determined under the provisions
				  of this section may be finally assessed until the period in which a hearing may
				  be requested has expired or a final determination after a hearing has been
				  issued, whichever is later.