N.Y. Civil Practice Law & Rules § 7205: Defense of good faith reliance on judicial decision

§ 7205. Defense of good faith reliance on judicial decision. No action

for a penalty or forfeiture may be brought for an act done in good faith

and pursuant to a construction given to a statute by a decision of an

appellate court and adjudged lawful thereby, where such act was done

prior to a reversal or the overruling of such decision.