Section 72-0201. Fees and penalties

1.  a. Notwithstanding any general or special law to the contrary, all
  persons  who  require  a  permit  or  approval  pursuant  to   a   state
  environmental regulatory program, or who are subject to regulation under
  a   state  environmental  regulatory  program  shall  submit  a  fee  as
  authorized under this article annually to the department, on such  forms
  and at such times as specified by the department.
    b.  Notwithstanding  any  general  or  special  law  to  the contrary,
  one-half of all monies collected by the department pursuant  to  section
  72-0402  and  section  72-0502 of this article shall be deposited in the
  hazardous   waste   remedial   fund,   created   pursuant   to   section
  ninety-seven-b of the state finance law.
    c.  Notwithstanding  any  general  or special law to the contrary, all
  monies collected by the department pursuant  to  subdivision  twelve  of
  this  section  and section 72-0303 of this article shall be deposited in
  the operating permit program account  of  the  clean  air  fund  created
  pursuant to section ninety-seven-oo of the state finance law.
    d.  Notwithstanding  any  general  or special law to the contrary, all
  monies collected by the department pursuant to title ten of this article
  shall be deposited in the mined land reclamation program account created
  pursuant to section 72-1011 of this article.
    e. Notwithstanding any general or special law  to  the  contrary,  all
  monies  collected  by the department pursuant to section 72-0403 of this
  article shall be deposited in the industry fee transfer account  of  the
  hazardous  waste remedial fund established by subdivision one of section
  ninety-seven-b of the state finance law.
    2. All persons subject  to  regulation  under  a  state  environmental
  regulatory  program  including  those  persons holding existing permits,
  certificates or approvals under such programs shall be liable  for  fees
  authorized  by  this  article on and after April first, nineteen hundred
  eighty-three.
    3. Liability for fees authorized by this chapter for persons receiving
  new permits, certificates  or  approvals  shall  equal  the  annual  fee
  established  pursuant  to  this  title  and  prorated  from  the date of
  issuance.
    4. Payment of fees shall be due within thirty days of billing  by  the
  department.
    5.  If the amount of the fee is not paid within forty-five days of the
  last date prescribed under subdivision four of this section,  a  penalty
  shall  be  imposed  on such deficiency. The amount of such penalty shall
  not exceed five percent of such  deficiency  per  month  and  the  total
  penalty shall not exceed twenty-five percent of the deficiency.
    Notice  of  the determination of a penalty, and notice of the right to
  appeal such determination shall be given to the person  liable  for  the
  payment  of  the  fee  and  any  penalty  due. The penalty as determined
  pursuant to this subdivision shall be finally and  irrevocably  assessed
  unless  a  hearing  is  requested  by certified mail to the commissioner
  within thirty days after receiving notice  of  the  determination  of  a
  penalty,  or unless the commissioner on his own motion shall redetermine
  such penalty. After such hearing the commissioner shall give  notice  of
  final  determination  to  the person against whom the fee and penalty is
  assessed. No such penalty  as  defined  in  this  subdivision  shall  be
  assessed until after the expiration of the period in which a hearing may
  be requested, or after the issuance of a final determination following a
  hearing, whichever comes later.
    6.  In  addition  to  any  penalty  that  may  be assessed pursuant to
  subdivision five of this section, there shall be collected interest upon
  the unpaid amount at the underpayment rate set by  the  commissioner  of

  taxation  and finance pursuant to section one thousand ninety-six of the
  tax law, minus four percentage points. Such interest shall accrue thirty
  days from the date prescribed for fee payment until payment is  actually
  made to the department.
    7.  In  the  event  that  a  person  fails  to  pay any fee as finally
  determined, such determination to be final when all  administrative  and
  judicial  appeals  thereof,  if any, have been completed, the department
  may suspend, until the fee is paid, the permit, certificate or  approval
  for the activity which is subject to that fee.
    8.   The   commissioner  shall  promulgate  regulations  necessary  to
  effectuate the purposes of  this  article.  Such  regulations  may  also
  include  provisions  regarding  hearings  to  resolve  disputed  fee and
  penalty determinations.
    9. a. In the event a penalty or  interest  is  collected  pursuant  to
  subdivision  five  or  six  of  this  section for fees due under section
  72-0402, or section 72-0502 of this article, one-half of the penalty  or
  interest  shall  be  deposited  by  the  department  in the industry fee
  transfer account of the hazardous waste remedial fund.
    b. In the event  a  penalty  or  interest  is  collected  pursuant  to
  subdivision  five  or  six  of  this  section for fees due under section
  72-0403 of this article, such penalty or interest shall be deposited  in
  the  industry  fee transfer account of the hazardous waste remedial fund
  established by subdivision one of section ninety-seven-b  of  the  state
  finance law.
    10. No portion of the fees collected pursuant to this article shall be
  used  for any purpose if such use, under federal law, would preclude the
  collection of such a fee.
    11. a. All fees collected pursuant to this article shall be paid  into
  the environmental conservation special revenue fund to the credit of the
  environmental regulatory account, unless herein provided otherwise.
    b.  Moneys  of  such  account  shall  include interest earnings on any
  account balances and shall be available for appropriation and allocation
  for the purposes of carrying out the provisions of this chapter.
    c. The moneys of the account shall  be  paid  out  on  the  audit  and
  warrant  of  the  comptroller  on  vouchers certified or approved by the
  commissioner or his duly designated representative.
    d. Notwithstanding the provisions of any general or  special  law,  no
  moneys  shall  be  available  from  the  account  until a certificate of
  allocation and a schedule of amounts to be available therefor shall have
  been issued  by  the  director  of  the  budget,  and  a  copy  of  such
  certificate  filed with the comptroller. Such certificate may be amended
  from time to time by the director of the budget and a copy of each  such
  amendment shall be filed with the comptroller.
    e.  Any  reference  to  the  environmental  enforcement account in any
  special or general law  shall  be  deemed  to  be  a  reference  to  the
  environmental regulatory account.
    12.  Notwithstanding  any  other provision of this section, any person
  who fails to pay fees required  pursuant  to  section  72-0303  of  this
  article  shall  pay  a  penalty  of  fifty  per centum of the unpaid fee
  amount, plus interest on the unpaid fee amount  computed  in  accordance
  with  section  6621(a)(2)  of the United States internal revenue code of
  1986 (Public Law 99-514, 26 U.S.C. section 1 et seq.) from the date  the
  fee was required to be paid.