Section 527. Interest and penalty

(a) Interest on tax due. If any amount of
  tax  is  not  paid on or before the last date prescribed in this article
  for payment (determined without regard to  any  extension  of  time  for
  payment),  interest  on such amount at the rate of one percent per month
  or fraction thereof shall be paid for the period from such last date  to
  the date paid.
    (b)  Penalty.  Any  person  failing to file a return or to pay any tax
  within the time required by or pursuant to this article (determined with
  regard to any extension of time for filing or paying) shall  be  subject
  to  a  penalty  of  fifty  dollars  or  ten percent of the amount of tax
  determined  to  be  due,  whichever  is  greater.  If  the  commissioner
  determines that the failure or delay was due to reasonable cause and not
  due to willful neglect, the commissioner shall waive all or part of such
  penalty.
    (c)  Interest  on  refunds.  Interest  at  the  rate  determined under
  subdivision (a) of this section shall be paid with respect to  a  refund
  claim  for the period ninety days after receipt of a claim for refund in
  processible form to the date  immediately  preceding  the  date  of  the
  refund  check.  No  interest shall be paid if the check is mailed within
  ninety days of such receipt.
    (d) Fraud. If the failure to pay any tax within the time  required  by
  or  pursuant  to  this article is due to fraud, in lieu of the penalties
  provided for in subdivision (b) of this section, there shall be added to
  the tax (1) a penalty of two times the amount of tax due.
    (e) Enforcement of penalty and interest. The  penalties  and  interest
  imposed  by or pursuant to this section shall be assessed, collected and
  paid in the same manner as the taxes imposed by this article.
    (f)  Cooperative  agreement.  If  the  commissioner  enters   into   a
  cooperative  agreement  pursuant to section five hundred twenty-eight of
  this article and:  (1)  this  state  is  thereby  authorized  to  impose
  penalties  on  taxes collected on behalf of other jurisdictions pursuant
  to such agreement, then the penalties  imposed  by  this  section  shall
  apply  with  respect  to  such  taxes;  (2) the rates of interest or any
  penalty or the method of computation contained therein is different from
  that  prescribed  in  this  section  or  the  imposition  of  a  penalty
  prescribed  in  this  section  is  precluded by such agreement, then the
  provisions of such agreement shall apply.
    (g) Location of acts; evidence.  For  purposes  of  this  chapter  the
  failure  to  do  any  act  required  by  or under the provisions of this
  article shall be deemed an act committed in part at the  office  of  the
  department  of  taxation  and  finance  in  Albany. For purposes of this
  chapter, the certificate of the commissioner to the effect  that  a  tax
  has not been paid, that a return has not been filed, or that information
  has  not  been  supplied, as required by or under the provisions of this
  article, or that a claim for refund has been filed, shall be prima facie
  evidence that such tax has not been paid, that such return has not  been
  filed,  that  such information has not been supplied, or that such claim
  has been filed.
    (h) Prosecution. Violations of this article may be prosecuted  by  the
  attorney  general  in the name of the people of the state, in which case
  the attorney general shall exercise  all  powers  and  perform  all  the
  duties  which  the  district  attorney  would otherwise be authorized to
  exercise or to perform therein.
    (i) Cross-reference. For criminal penalties and  other  offenses,  see
  article thirty-seven of this chapter.