Section 71-1941. Penalties and liability for spills of bulk liquids

1.  Except  where  the  owner of or a person in actual or constructive
  possession or control of more than one thousand one hundred gallons,  in
  bulk,  of  any  liquid  including petroleum which, if released, would or
  would be likely to pollute the lands or waters of  the  state  including
  the  groundwaters  thereof  can  prove that the entry or presence of any
  part of such liquid onto such lands or into or in such waters causing or
  contributing to a condition therein in contravention  of  the  standards
  adopted or deemed adopted by the water pollution control board or any of
  its  legal successors was caused solely by (A) an act of God, (B) an act
  of war, (C) negligence on the part of the  United  States  or  New  York
  State  Government  or  (D)  an  act or omission of a third party without
  regard to whether any such act or omission was or was not negligent,  or
  any  combination of the foregoing clauses, such owner or person shall be
  liable for a penalty of not more than three thousand seven hundred fifty
  dollars for an initial incident resulting in or contributing to  such  a
  contravention  and for an additional penalty not to exceed seven hundred
  fifty  dollars  for  each  day  during  which  such   contravention   or
  contribution  thereto  continues, and in addition shall be liable to the
  people of the state of New York for the actual costs incurred by  or  on
  behalf  of  the people of the state for the removal or neutralization of
  such liquid and for any and all reasonable measures taken  or  attempted
  to reduce, limit or diminish the extent or effect of such contravention.
    2.  Such  penalty or reimbursement or both due the people of the state
  by reason of the liability provided in subdivision one of  this  section
  may be assessed by the commissioner by order after a hearing or hearings
  noticed  and  conducted  and  reviewable  as  provided  in title nine of
  article seventeen, or opportunity to be heard, or  be  recovered  in  an
  action or actions brought by the attorney general.
    3.  In  assessing  the  amount of any such penalty the commissioner or
  court shall consider:
    a. The type, extent and amount of  damage  which  resulted  from  such
  incident.
    b.  The  degree  of care taken by or on behalf of the party charged to
  prevent the occurrence of the incident.
    c. The efforts made by or on behalf of the party charged to reduce  or
  mitigate the damage which resulted from the incident.