N.Y. Real Property Tax Law § 489-iiiii: Penalties for non-compliance, false statements and omissions

§ 489-iiiii. Penalties for non-compliance, false statements and

omissions. 1. The department of finance may deny, reduce, suspend,

terminate or revoke any exemption from tax payments pursuant to this

title whenever (a) a recipient fails to comply with the requirements of

this title or the rules promulgated hereunder; or (b) an application,

certificate or other document submitted by an applicant or recipient

pursuant to the requirements of this title or the rules promulgated

hereunder contains a false or misleading statement as to a material fact

or omits to state any material fact necessary in order to make the

statements therein not false or misleading. The department of finance

may declare any applicant or recipient referred to in paragraph (a) or

(b) of this subdivision to be ineligible for future exemption pursuant

to this title for the same or other property.

2. Notwithstanding any other law to the contrary, a recipient shall be

personally liable for any taxes owed pursuant to this title whenever

such recipient fails to comply with this title or the rules promulgated

hereunder or makes such false or misleading statement or omission, and

the department of finance determines that such act was due to the

recipient's willful neglect, or that under the circumstances such act

constituted a fraud on the department of finance or a buyer or

prospective buyer of the property. The remedy provided herein for an

action in personam shall be in addition to any other remedy or procedure

for the enforcement of collection of delinquent taxes provided by any

general, special or local law. Any lease provision which obligates a

tenant to pay taxes which become due because of willful neglect or fraud

by the recipient, or otherwise relieves or indemnifies the recipient

from any personal liability arising hereunder, shall be void as against

public policy except where the imposition of such taxes or liability is

occasioned by actions of the tenant in violation of the lease.