N.Y. Tax Law § 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 or short term rental unit, (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.

(8) Notwithstanding any other provision of this article, any person

who willfully files or amends a return that contains false information

to reduce or eliminate a liability shall be subject to a penalty not to

exceed one thousand dollars per return. This penalty shall be in

addition to any other penalty provided by law.

(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.