{"data":{"id":"us-nyc/n.y.c.-admin.-code-11-4018","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § 11-4018","heading":"§ 11-4018 Other offenses.","body":"(a) Any person who willfully fails to keep or retain any records required to be kept or retained by chapter seven, twelve, fourteen, twenty-one, twenty-two, twenty-four or twenty-seven of this title shall be guilty of a misdemeanor.\n\n(b) Any person willfully simulating, altering, defacing, destroying or removing any evidence of the filing of a return or the payment of a tax provided for in chapter twenty-one of this title shall be guilty of a misdemeanor.\n\n(c) Any person failing to file a certificate of registration or information registration certificate as required by chapter eight of this title shall be guilty of a misdemeanor.\n\n(d) Any person refusing access to personnel authorized by the commissioner of finance to inspect any vault or any premises concerning which a return or information return may be required under chapter twenty-seven of this title shall be guilty of a misdemeanor.","path":["New York City Administrative Code","Title 11","Chapter 40: Crimes and Other offenses: Seizures and Forfeitures"],"source_url":"https://files.amlegal.com/pdffiles/NewYorkCity/Admin/XML.zip","current_through":"Local Law 2026/135 (enacted August 31, 2026)","vintage":"","retrieved_at":"2026-09-06T02:48:57Z","sha256":"f5924375ead79dc4cd85495aba010509be16e95c31048becc2762e8d56df50b7","source_id":"us-nyc","stale":false,"prev":"us-nyc/n.y.c.-admin.-code-11-4017","next":"us-nyc/n.y.c.-admin.-code-11-4019"},"notice":"GroundRules: Original legal text. Not legal advice."}