Section 11-2411. Proceedings to recover tax

a. Whenever any person shall
  fail to pay any tax or penalty or interest imposed by  this  chapter  as
  herein  provided, the corporation counsel shall, upon the request of the
  commissioner, bring or cause to be brought an action to enforce  payment
  of the same against the person liable for the same on behalf of the city
  of  New York in any court of the state of New York or of any other state
  or of the United States. If, however, the commissioner  in  his  or  her
  discretion  believes  that  a taxpayer subject to the provisions of this
  chapter is about to  cease  business,  leave  the  state  or  remove  or
  dissipate  the assets out of which tax or penalties or interest might be
  satisfied and that any such tax or penalty or interest will not be  paid
  when  due,  he  or she may declare such tax or penalty or interest to be
  immediately due and payable and may issue a warrant immediately.
    b. As an additional or alternate remedy, the commission  may  issue  a
  warrant,  directed  to the city sheriff, commanding such sheriff to levy
  upon and sell the real and personal property of such person which may be
  found within the city, for the payment of the amount thereof,  with  any
  penalties  and  interest,  and the cost of executing the warrant, and to
  return such warrant to the commissioner and to pay to  him  or  her  the
  money  collected  by  virtue  thereof within sixty days after receipt of
  such warrant. The city sheriff shall, within five days after the receipt
  of the warrant, file with the county clerk a copy thereof, and thereupon
  such clerk shall enter in the judgment docket the  name  of  the  person
  mentioned  in  the  warrant  and  the  amount  of the tax, penalties and
  interest for which the warrant is issued and the date when such copy  is
  filed.  Thereupon  the amount of such warrant so docketed shall become a
  lien upon the title to and interest in real and personal property of the
  person against whom the warrant is issued. The city sheriff  shall  then
  proceed upon the warrant in the same manner and with like effect as that
  provided  by  law  in respect to executions issued against property upon
  judgments of a court of  record,  and  for  services  in  executing  the
  warrant  such sheriff shall be entitled to the same fees which he or she
  may collect in the same manner. In the discretion of the commissioner  a
  warrant  of  like  terms, force and effect may be issued and directed to
  any officer or employee  of  the  department  of  finance,  and  in  the
  execution  thereof  such  officer  or employee shall have all the powers
  conferred by law upon sheriffs, but he or she shall be  entitled  to  no
  fee  for  compensation  in  excess  of  the  actual expenses paid in the
  performance of such duty. If a warrant  is  returned  not  satisfied  in
  full,  the  commissioner  may  from  time to time issue new warrants and
  shall also have the same remedies to enforce the amount  due  thereunder
  as if the city had recovered judgment therefor and execution thereon had
  been returned unsatisfied.
    c.  Whenever  there  is made a sale, transfer or assignment in bulk of
  any part or the whole of a stock  of  merchandise  or  of  fixtures,  or
  merchandise and of fixtures pertaining to the conducting of the business
  of  the  seller,  transferor or assignor, otherwise than in the ordinary
  course of trade and in the regular prosecution  of  said  business,  the
  purchaser,  transferee or assignee shall at least ten days before taking
  possession of such merchandise, fixtures, or merchandise  and  fixtures,
  or  paying  therefor,  notify the commissioner by registered mail of the
  proposed sale and of the price, terms and conditions thereof whether  or
  not  the seller, transferor or assignor, has represented to, or informed
  the purchaser, transferee or assignee that it owes any tax  pursuant  to
  this  chapter  and  whether or not the purchaser, transferee or assignee
  has knowledge that such taxes are owing, and whether any such taxes  are
  in fact owing.

    Whenever  the  purchaser,  transferee  or  assignee shall fail to give
  notice to the commissioner as required by the  preceding  paragraph,  or
  whenever  the  commissioner  shall  inform  the purchaser, transferee or
  assignee that a possible claim for such tax or taxes exists, any sums of
  money,  property  or choses in action, or other consideration, which the
  purchaser, transferee or assignee is required to transfer  over  to  the
  seller,  transferor  or  assignor  shall  be subject to a first priority
  right and lien for any such taxes theretofore or  thereafter  determined
  to  be  due from the seller, transferor or assignor to the city, and the
  purchaser, transferee or  assignee  is  forbidden  to  transfer  to  the
  seller,  transferor  or  assignor  any  such  sums of money, property or
  choses in action to the extent of the amount of the  city's  claim.  For
  failure   to  comply  with  the  provisions  of  this  subdivision,  the
  purchaser, transferee or assignee, in addition to being subject  to  the
  liabilities  and remedies imposed under the provisions of article six of
  the uniform commercial code, shall be personally liable for the  payment
  to the city of any such taxes theretofore or thereafter determined to be
  due  to  the  city  from  the  seller,  transferor or assignor, and such
  liability may be assessed  and  enforced  in  the  same  manner  as  the
  liability for tax under this chapter.
    d.  The commissioner of finance, if he or she finds that the interests
  of the city will not thereby be jeopardized, and upon such conditions as
  the commissioner of finance may require, may release any  property  from
  the  lien  of  any  warrant  or  vacate  such  warrant for unpaid taxes,
  additions to tax, penalties and interest filed pursuant to subdivision b
  of this section, and such release or vacating  of  the  warrant  may  be
  recorded  in  the  office of any recording officer in which such warrant
  has been filed. The clerk shall thereupon cancel and discharge as of the
  original date of docketing the vacated warrant.