N.Y. Tax Law § 1815: Highway use and fuel use taxes

§ 1815. Highway use and fuel use taxes. - (a) Violations. (1) It shall

be unlawful for any person to:

(A) (i) Use or cause or permit to be used, any public highway in this

state for the operation of a motor vehicle subject to the provisions of

article twenty-one of this chapter without first applying for and

obtaining the certificate of registration required under such article or

a decal that has been suspended or revoked or that was issued for a

motor vehicle other than the one on which affixed. The operation of any

motor vehicle on any public highway of this state without a decal

required under such article shall be presumptive evidence that a

certificate of registration or decal has not been obtained for such

motor vehicle;

(ii) Use or cause or permit to be used, any public highway in this

state for the operation of a qualified motor vehicle subject to the

provisions of article twenty-one-A of this chapter without first

obtaining the license and decal required pursuant to such article or to

carry or cause or permit to be carried upon any qualified motor vehicle

a license or decal which has been suspended or revoked or which was

issued for a qualified motor vehicle other than the one on which

carried. The operation of any qualified motor vehicle on any public

highway of this state without carrying thereon the license or decal

required under such article shall be presumptive evidence that a license

or decal has not been obtained for such qualified motor vehicle;

(B) Operate, or cause or permit to be operated, on any public highway

any motor vehicle subject to the provisions of article twenty-one of

this chapter having an actual gross or unloaded weight in excess of the

gross or unloaded weight set forth on the certificate of registration

issued for such motor vehicle;

(C) Fail to deliver or surrender, pursuant to the provisions of

article twenty-one or twenty-one-A of this chapter or any rule or

regulation promulgated by the commissioner, a certificate of

registration or license or decal to such commissioner, or any person

directed by such commissioner to take possession thereof;

(D) Fail to keep records of operations of motor vehicles or qualified

motor vehicles as the commissioner shall prescribe;

(E) Violate any other provision of article twenty-one or twenty-one-A

of this chapter or any rule or regulation promulgated thereunder.

(2) Any person who violates any provision of this subdivision, upon a

first conviction shall be subject to a fine of not less than one hundred

dollars or more than two hundred fifty dollars; and upon a second or

subsequent conviction to a fine of not less than two hundred fifty

dollars or more than five hundred dollars or by imprisonment for not

more than ten days. Except as otherwise provided by law such a violation

shall not be a crime and the penalty or punishment imposed therefor

shall not be deemed for any purpose a penal or criminal penalty or

punishment and shall not impose any disability upon or affect or impair

the credibility as a witness, or otherwise, of any person convicted

thereof.

(3) For the purposes of conferring jurisdiction upon courts and police

officers, and on the officers specified in subdivision four of section

2.10 of the criminal procedure law and on judicial officers generally,

such violations shall be deemed traffic infractions and for such purpose

only all provisions of law relating to traffic infractions shall apply

to such violations; provided, however, that the commissioner of motor

vehicles, any hearing officer appointed by him, or any administrative

tribunal authorized to hear and determine any charges or offenses which

are traffic infractions shall not have jurisdiction of such infractions.

(4) Upon the conviction of any person for a violation of any of the

provisions of this subdivision, the trial court or the clerk thereof

shall within forty-eight hours certify the facts of the case to the

commissioner and such certificate shall be presumptive evidence of the

facts recited therein. If any such conviction shall be reversed upon

appeal therefrom, the person whose conviction has been so reversed may

serve upon the commissioner a certified copy of the order of reversal

and the commissioner shall thereupon record the same.

(b) An official weigh slip or ticket issued and certified by any truck

weigher in the employ of the department of transportation or by any duly

licensed weight master shall constitute prima facie evidence of the

information therein set forth and of the operation of the vehicle

therein described upon a public highway and shall be admissible before

any court in any violation proceeding or criminal proceeding.