Section 145. Penalties

1.  Any person who by means of a false statement or
  representation, or by deliberate concealment of any material fact, or by
  impersonation or other fraudulent device, obtains or attempts to obtain,
  or aids or abets any person to obtain public assistance or care to which
  he is not entitled, or does any wilful act designed  to  interfere  with
  the proper administration of public assistance and care, shall be guilty
  of a misdemeanor, unless such act constitutes a violation of a provision
  of  the  penal  law  of the state of New York, in which case he shall be
  punished in accordance with the penalties fixed by such law. Failure  on
  the  part  of a person receiving public assistance or care to notify the
  social services official granting such assistance or care of the receipt
  of money or property or income  from  employment  or  any  other  source
  whatsoever,  shall,  upon the cashing of a public assistance check by or
  on behalf of such person after the receipt of such money,  or  property,
  or  income, constitute presumptive evidence of deliberate concealment of
  a material fact. Whenever a  social  services  official  has  reason  to
  believe  that  any person has violated any provision of this section, he
  shall promptly refer the facts and evidence  available  to  him  to  the
  appropriate  district  attorney or other prosecuting official, who shall
  immediately evalaute the facts and evidence and take appropriate action.
    2. The provisions of subdivision one of this section  shall  apply  to
  social  services  officials  and employees, who shall also be subject to
  removal and shall be liable in an action brought by the county or  city,
  or  by  the  state commissioner of social services, for the value of the
  public assistance improperly granted to any person as a  result  of  the
  wilful wrongful act of such official or employee.