Section 1145. Penalties and interest

(a) (1) (i) Any person failing to file
  a  return or to pay or pay over any tax to the tax commission 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 ten percent of the amount of tax due if such failure  is  for
  not  more  than  one  month,  with  an  additional  one percent for each
  additional  month  or  fraction  thereof  during  which   such   failure
  continues,  not  exceeding  thirty  percent  in the aggregate. Provided,
  however, in the case of a failure to file such return within sixty  days
  of  the date prescribed for filing of such return by or pursuant to this
  article (determined with regard to any extension of  time  for  filing),
  the  penalty  imposed  by  this  subparagraph shall not be less than the
  lesser of one hundred dollars or  one  hundred  percent  of  the  amount
  required  to  be  shown  as  tax  on such return. For the purpose of the
  preceding sentence, the amount of tax required to be shown on the return
  shall be reduced by the amount of any part of the tax which is  paid  on
  or  before  the date prescribed for payment of the tax and by the amount
  of any credit against the tax which may be claimed upon the  return.  In
  the  case of a failure to file a return by a person required to register
  with  the  tax  commission  as  provided  in  section   eleven   hundred
  thirty-four,  in no event shall the penalty for failure to file a return
  be less than fifty dollars.
    (ii) If any amount of tax is not paid  on  or  before  the  last  date
  prescribed  in  this article for payment, interest on such amount at the
  rate of fourteen and one-half percent per annum or at  the  underpayment
  rate  set  by  the  commissioner  pursuant  to  section  eleven  hundred
  forty-two of this part, whichever is greater,  shall  be  paid  for  the
  period  from  such  last  date  to  the  date  paid,  whether or not any
  extension  of  time  for  payment  was  granted.  Interest  under   this
  subparagraph  shall  not  be paid if the amount thereof is less than one
  dollar.
    (iii) If the commissioner of taxation and finance determines that such
  failure or delay was due to reasonable cause  and  not  due  to  willful
  neglect,  he  shall  remit  all of such penalty and that portion of such
  interest that exceeds  the  interest  that  would  be  payable  if  such
  interest  were computed at the underpayment rate set by the commissioner
  of taxation and finance pursuant to section  eleven  hundred  forty-two.
  The  commissioner  shall  promulgate  rules  and  regulations as to what
  constitutes reasonable cause.
    (iv) Provided, however, in the case  of  a  long-form,  part-quarterly
  return, no penalty or interest shall be payable with respect to a return
  and  payment  of  estimated  tax  required  to  be  filed and paid under
  subdivisions (a) and (b) of section eleven  hundred  thirty-seven-A  for
  March,  nineteen  hundred  seventy-six,  nineteen hundred seventy-seven,
  nineteen hundred seventy-eight, nineteen hundred seventy-nine,  nineteen
  hundred   eighty,  nineteen  hundred  eighty-one  and  nineteen  hundred
  eighty-two, if such returns are timely filed, accompanied by  a  payment
  of  not  less than ninety percent of the tax as finally determined to be
  due and  payable  for  March,  nineteen  hundred  seventy-six,  nineteen
  hundred  seventy-seven, nineteen hundred seventy-eight, nineteen hundred
  seventy-nine, nineteen hundred eighty, nineteen hundred  eighty-one  and
  nineteen  hundred  eighty-two.  Provided, further, that interest, at the
  rate  authorized  under  subdivision  nine  of  section  eleven  hundred
  forty-two,  shall  be payable upon the amount of any underpayment of the
  tax due with the  returns  due  on  March  twentieth,  nineteen  hundred
  seventy-six,    nineteen   hundred   seventy-seven,   nineteen   hundred
  seventy-eight, nineteen hundred seventy-nine, nineteen  hundred  eighty,
  nineteen  hundred  eighty-one  and  nineteen hundred eighty-two, for the

  period of such underpayment, but not beyond the due  date  of  the  next
  part-quarterly return.
    (v)  Provided,  further,  in  the case of a March estimated return, no
  penalty or interest shall be  payable  with  respect  to  a  return  and
  payment of estimated tax required to be filed and paid under subdivision
  (c) of section eleven hundred thirty-seven-A for March, nineteen hundred
  eighty-three  and  each  subsequent  March  through and including March,
  nineteen hundred ninety, if such returns are timely  filed,  accompanied
  by  a  payment of either: (A) not less than ninety percent of the tax as
  finally determined to be due and payable for the month of March in which
  the March estimated tax return is required to be filed; or  (B)  in  the
  event such person has had at least four successive quarterly tax periods
  immediately  preceding the March twentieth for which the return is to be
  filed, at least one-third  of  the  sales  and  compensating  use  taxes
  payable  by  such  person to the commissioner of taxation and finance in
  the comparable quarter of the immediately preceding year. However, where
  interest is payable because of a failure to  meet  the  requirements  of
  either  clause (A) or (B) of this subparagraph such interest shall be at
  the underpayment rate  authorized  under  subdivision  nine  of  section
  eleven  hundred forty-two upon any underpayment of the amount of tax due
  for the period of such underpayment, but not beyond the due date of  the
  next  part-quarterly  return.  For  purposes  of  this subparagraph, the
  underpayment of the amount of tax  due  shall  be:  (A)  the  difference
  between  the  amount  paid  and  ninety  percent  of  the amount finally
  determined  to  be  due  and  payable  for   March,   nineteen   hundred
  eighty-three and for March of each subsequent year through and including
  March,  nineteen  hundred ninety, or (B) if such person has had at least
  four successive quarterly tax periods immediately  preceding  the  March
  for  which  the return was filed, the difference between the amount paid
  and one-third of the sales and compensating use taxes  payable  by  such
  person to the commissioner for the comparable quarter of the immediately
  preceding  year  under  this article, whichever is less. Notwithstanding
  the preceding sentence, for purposes of this subparagraph: (1)  the  tax
  as finally determined to be due and payable for such month of March, and
  (2)  the  sales  and  compensating  use taxes payable for the comparable
  quarter of the immediately  preceding  year;  shall  not  include  taxes
  imposed  by section eleven hundred seven or eleven hundred eight of this
  article or pursuant to the authority  of  article  twenty-nine  of  this
  chapter.  Provided,  however, all other provisions of this article shall
  apply in the determination of such taxes.
    (vi) Any person required by this article to file a return,  who  omits
  from  the  total  amount  of  state and local sales and compensating use
  taxes required to be shown on a return an amount which is in  excess  of
  twenty-five  percent of the amount of such taxes required to be shown on
  the return shall be subject to a penalty equal to  ten  percent  of  the
  amount  of such omission. The amount of the omission under the preceding
  sentence shall be reduced by that  portion  of  the  omission  which  is
  attributable to the tax treatment of any item by such person if there is
  or  was  substantial  authority  for  such  treatment,  or any item with
  respect to which the relevant facts affecting the item's  tax  treatment
  are adequately disclosed in the return or in a statement attached to the
  return.  If  the tax commission determines that such omission was due to
  reasonable cause and not due to willful neglect, it shall remit  all  of
  such  penalty.  The  penalty provided for in this subparagraph shall not
  apply to any return of estimated tax required to be filed under  section
  eleven hundred thirty-seven-A.
    (vii) Any owner of a filling station who shall willfully and knowingly
  have  in  his custody, possession or under his control any motor fuel or

  diesel motor fuel on which (A) the prepaid tax imposed by section eleven
  hundred two  of  this  article  has  not  been  assumed  or  paid  by  a
  distributor  registered  as such under article twelve-A of this chapter,
  or  (B)  the  prepaid  tax imposed by section eleven hundred two of this
  article was required to have been passed through to him and has not been
  included in the cost of such fuel to him shall be liable for  a  penalty
  in the amount of twice the tax so not assumed or paid, or included. Such
  penalty  shall  be  determined, assessed, collected and paid in the same
  manner as taxes imposed by this article and all the provisions  of  this
  article  relating  thereto  shall be deemed also to refer to the penalty
  imposed by this paragraph  and,  for  this  purpose,  the  term  "person
  required  to  collect  tax"  shall  be  deemed  to include an owner of a
  filling station. Such penalty may be determined at any time within three
  years after such motor fuel or diesel motor fuel shall  have  come  into
  his  custody,  possession or control. For purposes of this subparagraph,
  such owner shall willfully and knowingly have in his custody, possession
  or under his control motor fuel or diesel motor fuel on which  (A)  such
  tax  has not been assumed or paid by a distributor registered as such or
  (B) such tax was required to have been passed through to him and has not
  been included in the cost of such fuel  to  him  where  such  owner  has
  knowledge  of  the requirement that such taxes be paid and where, to his
  knowledge, such taxes have not been so included. For  purposes  of  this
  subparagraph,  it  shall  be  presumptive evidence that such owner shall
  willfully and knowingly have in his custody,  possession  or  under  his
  control  motor  fuel  or diesel motor fuel (A) on which such tax has not
  been assumed or paid by a distributor registered as such or (B) on which
  such tax was required to have been passed through to  him  and  has  not
  been  included  in the cost of such fuel to him where such owner has not
  received the certification required by subdivision (h) of section eleven
  hundred thirty-two of this article at the time of delivery of such motor
  fuel  or  diesel  motor  fuel  or,  in  those  circumstances  where  the
  commissioner has authorized the delivery of such certification at a time
  after  delivery  of  the  motor  fuel  or diesel motor fuel, at the time
  prescribed by the commissioner.
    (viii) Any person required to collect  tax  who  sells  cigarettes  at
  retail  and  who  shall  willfully  and  knowingly have in such person's
  custody or possession or under such person's control any  cigarettes  on
  which  (A)  the  prepaid  tax imposed by section eleven hundred three of
  this article has not been assumed or paid by an agent licensed  as  such
  under  article twenty of this chapter, or (B) the prepaid tax imposed by
  such section eleven hundred three  was  required  to  have  been  passed
  through  to  such  person  and has not been included in the cost of such
  cigarettes to such person, shall be liable for a penalty in  the  amount
  of twice the tax not so assumed or paid, or included. Such penalty shall
  be  determined, assessed, collected and paid in the same manner as taxes
  imposed by this article and all the provisions of this article  relating
  thereto  shall  be  deemed  also to refer to the penalty imposed by this
  subparagraph. Such penalty may be determined at any  time  within  three
  years  after  such cigarettes shall have come into such person's custody
  or possession or under such  person's  control.  For  purposes  of  this
  subparagraph,  such  person  shall  willfully and knowingly have in such
  person's custody or possession or under such person's control cigarettes
  on which (A) such tax has not been assumed or paid by an agent  licensed
  as  such  under  article  twenty  of  this  chapter, or (B) such tax was
  required to have been passed through to such person  and  has  not  been
  included  in  the  cost  of  such  cigarettes to such person, where such
  person has knowledge of the requirement  that  such  taxes  be  paid  or
  assumed or so included and where, to such person's knowledge, such taxes

  have  not  been  so paid or assumed or so included. For purposes of this
  subparagraph, it shall be presumptive evidence that  such  person  shall
  willfully  and  knowingly have in such person's custody or possession or
  under  such  person's  control  cigarettes on which (A) such tax has not
  been assumed or paid by an agent authorized as such under  such  article
  twenty  or (B) such tax was required to have been passed through to such
  person and has not been included in the cost of such cigarettes to  such
  person  where such person has not received the certification required by
  subdivision (k) of section eleven hundred thirty-two of this article  at
  the time of delivery of such cigarettes or, in those circumstances where
  the  commissioner has authorized the delivery of such certification at a
  time after delivery of the cigarettes, at the  time  prescribed  by  the
  commissioner.
    (ix)  In  addition to any other penalty or interest under this article
  or other law, any credit card issuer or fuel distributor, as defined  in
  subdivision  (h) of section eleven hundred thirty-nine of this part, who
  receives a refund or credit pursuant to such subdivision knowing, at the
  time the refund application is filed or the credit is  taken,  that  the
  motor  fuel  or  diesel  motor fuel purchased was not for the government
  entity's own use or consumption, shall be liable for a  penalty  in  the
  amount  of  the  tax  refunded or credited, plus applicable interest due
  under this article.
    (2) If the failure to pay or pay over  any  tax  to  the  commissioner
  within the time required by this article is due to fraud, in lieu of the
  penalties  and  interest  provided  for in subparagraphs (i) and (ii) of
  paragraph one of this subdivision, there shall be added to the tax (i) a
  penalty of two times the amount of the tax due, plus  (ii)  interest  on
  such  unpaid  tax at the rate of fourteen and one-half percent per annum
  or the underpayment rate of interest set by the commissioner pursuant to
  section eleven hundred forty-two of this part, whichever is greater, for
  the period beginning on the last day prescribed by this article for  the
  payment  of such tax (determined without regard to any extension of time
  for paying) and ending on the day on which such tax is paid.
    (3) (i) Any person required to obtain a certificate of authority under
  section eleven hundred  thirty-four  who,  without  possessing  a  valid
  certificate  of  authority,  (A)  sells  tangible  personal  property or
  services subject to tax, receives amusement charges or operates a hotel,
  (B) purchases or sells tangible personal property for resale, (C)  sells
  automotive fuel, or (D) sells cigarettes shall, in addition to any other
  penalty  imposed  by  this chapter, be subject to a penalty in an amount
  not exceeding five hundred dollars for the first day on which such sales
  or purchases are made, plus an amount not exceeding two hundred  dollars
  for  each  subsequent day on which such sales or purchases are made, not
  to exceed ten thousand dollars in the aggregate.
    (ii) Any person who fails to surrender a certificate of authority when
  a notice of revocation or suspension has become final shall, in addition
  to any other penalty imposed by this chapter, be subject to a penalty in
  an amount not exceeding five hundred dollars for the first day  of  such
  failure,  together with a penalty in an amount not exceeding two hundred
  dollars for each subsequent day of  such  failure,  not  to  exceed  ten
  thousand dollars in the aggregate.
    (iii)  Any person described in paragraph one or two of subdivision (a)
  of section eleven hundred thirty-four who takes possession  of  or  pays
  for  business  assets under circumstances requiring notification by such
  person to the tax commission pursuant  to  subdivision  (c)  of  section
  eleven   hundred   forty-one  without  having  filed  a  certificate  of
  registration pursuant to section eleven hundred  thirty-four  shall,  in

  addition  to  any other penalty imposed by this chapter, be subject to a
  penalty in an amount not exceeding two hundred dollars.
    (iv)  If  the  tax  commission  determines  that  any  failure  or act
  described in this paragraph was due to reasonable cause and not  due  to
  willful neglect, it may remit all or part of such penalty.
    (4)  Any  person  required by this article to display a certificate of
  authority, who fails to display such certificate in the manner  required
  by  this article or any rule or regulation adopted by the tax commission
  in connection with such requirement shall,  in  addition  to  any  other
  penalty  imposed  by  this  chapter,  be  subject  to a penalty of fifty
  dollars. If the tax commission determines that such failure was  due  to
  reasonable  cause  and  not  due to willful neglect, it may remit all or
  part of such penalty.
    (5) Any person who issues  a  false  or  fraudulent  resale  or  other
  exemption  certificate  or  document  with intent to evade tax shall, in
  addition to any other penalty imposed by this chapter, be subject  to  a
  penalty  of  one hundred percent of the tax that would have been due had
  there not been a misuse of such certificate or document and a penalty of
  fifty dollars for each such certificate or document.
    (6) The tax commission shall promulgate rules and  regulations  as  to
  what constitutes reasonable cause for purposes of this subdivision.
    (7)  The penalties and interest provided for in this subdivision shall
  be paid and disposed of in the same manner as other revenues  from  this
  article.  Such  penalties  and  interest  may  be  determined, assessed,
  collected and enforced in the same manner as the  tax  imposed  by  this
  article. Interest under this subdivision shall be compounded daily.
    (b)  Cross-reference: For criminal penalties, see article thirty-seven
  of this chapter.
    (c) Any person failing to file a return or to pay any tax required  to
  be  prepaid  to  the  commissioner  with respect to motor fuel or diesel
  motor fuel pursuant to the provisions of section eleven hundred  two  of
  this article within the time required by this article shall, in addition
  to  any  other  penalty provided in this article or otherwise imposed by
  law, be subject to a penalty equal to the amount of tax required  to  be
  so  prepaid  pursuant  to  the provisions of such section eleven hundred
  two.  If the commissioner determines that such failure to file a  return
  or  to  pay  any  such  tax  was  due to reasonable cause and not due to
  willful neglect, he shall remit all or any part of such penalty.
    (d) The certificate of the tax commission to the effect that a tax has
  not been paid, that a return, bond or registration certificate  has  not
  been  filed,  or  that information has not been supplied pursuant to the
  provisions of this article shall be presumptive evidence thereof.
    (e) Any officer, director, shareholder or employee of a corporation or
  of a dissolved corporation, any employee of a partnership, any  employee
  or  manager  of  a  limited  liability  company,  or  any employee of an
  individual proprietorship, who as such officer,  director,  shareholder,
  employee  or  manager  is  under  a  duty  to  act for such corporation,
  partnership, limited liability company or  proprietorship  in  complying
  with any requirement of this article, and any member of a partnership or
  limited  liability  company,  which  fails to pay the tax required to be
  prepaid by section eleven hundred two or eleven hundred  three  of  this
  article,  shall,  in  addition  to  other  penalties provided by law, be
  liable for a penalty equal to the total amount of the tax not paid, plus
  penalties and interest computed pursuant  to  subdivision  (a)  of  this
  section  as  if such person were a distributor under article twelve-a of
  this  chapter  or  an  agent  under  article  twenty  of  this  chapter,
  respectively.  If  the commissioner determines that such failure was due
  to reasonable cause and not due to  willful  neglect,  the  commissioner

  shall  remit all or part of such penalty imposed under this subdivision.
  Such penalty shall be determined, assessed, collected and  paid  in  the
  same  manner as the tax required to be prepaid by section eleven hundred
  two  or  eleven  hundred  three, as the case may be, of this article and
  shall be disposed of as provided with respect  to  moneys  derived  from
  either  such  tax,  respectively.  Provided,  however,  that the penalty
  provided for by this subdivision shall not be imposed on any  person  on
  account  of  the  failure  of such a distributor or agent to pay the tax
  required to be prepaid by section eleven hundred two or  eleven  hundred
  three,  respectively,  of this article if such person is liable for such
  tax pursuant to subdivision (b) of such section eleven  hundred  two  or
  subdivision (b) of such section eleven hundred three, respectively.
    (f)  Any entertainment promoter who authorizes an entertainment vendor
  to make taxable sales of tangible personal property at an  entertainment
  event  with  respect to which he is a promoter, where such vendor is not
  registered under subdivision (a) of section eleven  hundred  thirty-four
  shall,  in  addition  to  any  other penalty provided in this article or
  otherwise imposed by law, be subject to a penalty of not more  than  ten
  thousand dollars with respect to each such entertainment event.
    (g)  (1)  Any  person  failing  to  keep any of the additional records
  required to be kept pursuant to section eleven  hundred  forty-two-A  of
  this  article,  shall, in addition to any other penalty provided in this
  article or otherwise imposed by law, be  subject  to  a  penalty  in  an
  amount  not  to  exceed five hundred dollars where such records have not
  been kept for a month or part thereof. Such penalty for failure to  keep
  such  records  shall not be imposed and collected more than once for any
  such failure to keep records for such month or part thereof.
    (2) Any person described in subdivision (a) of section eleven  hundred
  forty-two-A  of  this  chapter  who fails to consent to the entering and
  walking about for  the  purposes  described  in  such  section,  or  who
  interferes  with  the  commissioner  or  any  authorized employee of the
  department, or the agent of either of them, with respect to entering and
  walking about for the purposes  described  in  such  section,  or  whose
  employee  fails  to consent or interferes with such entering and walking
  about for the purposes described in such section, shall, in addition  to
  any  other penalty provided in this article or otherwise imposed by law,
  be subject to a penalty in an amount not to exceed five hundred  dollars
  for  the  first  day of such failure to consent or the first day of such
  interference. Each subsequent day any such  failure  to  consent  to  or
  interference  with  such entering and walking about shall occur shall be
  subject to an additional penalty not to exceed one thousand dollars.  In
  no  event,  shall  such  penalties  exceed  ten  thousand dollars in the
  aggregate.
    (3) If the commissioner determines that  such  failure  to  keep  such
  records  described  in  paragraph  one  of this subdivision or that such
  failure to consent to or such interference with the entering and walking
  about described  in  paragraph  two  of  this  subdivision  was  due  to
  reasonable  cause and not due to willful neglect, the commissioner shall
  remit all or any part of such penalty. Such penalties shall be paid  and
  disposed of in the same manner as other revenues from this article. Such
  penalties shall be determined, assessed, collected, paid and enforced in
  the  same  manner  as  the  tax  imposed  by  this  article  and all the
  provisions of this article relating to tax shall be deemed also to apply
  to the penalties imposed by this subdivision.
    (h) (1) Any person required to file a report pursuant  to  subdivision
  (h)  of  section eleven hundred thirty-six of this article, who fails to
  include the name or certificate of authority  number  of  any  itinerant
  vendor or the sales for resale made to such vendor and the amounts paid,

  charged  or  due thereon, required to be included in such report, or who
  fails to include such information which is true and correct,  shall,  in
  addition  to  any  other  penalty  provided in this article or otherwise
  imposed  by  law,  be  subject  to  a penalty computed by multiplying an
  amount not to exceed fifty dollars by the number  of  itinerant  vendors
  required to be included in such report that are not so included (whether
  or  not  such  a  report  is filed) or for which incomplete or incorrect
  information has been reported.
    (2)  Any  person  failing  to  file  a  report  required  pursuant  to
  subdivision  (h)  of  section  eleven hundred thirty-six of this article
  within the time required by regulations  promulgated  pursuant  to  such
  subdivision,  shall,  in  addition to any other penalty provided in this
  article or otherwise imposed by law, be  subject  to  a  penalty  in  an
  amount not to exceed five hundred dollars for each such failure.
    (3)  In  no  event  shall the penalty imposed by paragraph one of this
  subdivision, or the aggregate of the penalties imposed by paragraphs one
  and two of this subdivision, exceed five thousand dollars for any twelve
  month period commencing June first and ending May  thirty-first  of  the
  following year.
    (4)  If  the  commissioner  determines  that  any  failure  to include
  information, or to include true and correct  information,  in  a  report
  required  to  be filed, or failure to timely file a report, as described
  in this subdivision, was due to reasonable cause and not due to  willful
  neglect,  the  commissioner  shall  remit  all  or  part  of  any of the
  penalties imposed  under  this  subdivision.  Such  penalties  shall  be
  determined,  assessed,  collected, paid, disposed of and enforced in the
  same manner as taxes imposed by this article and all the  provisions  of
  this  article  relating  thereto  shall  be deemed also to refer to such
  penalties.
    * (i) Any person required to  make  or  maintain  records  under  this
  article  (but  not  including  the records required under section eleven
  hundred forty-two-A of this part) who fails to make or maintain or  make
  available  to the commissioner these records is subject to a penalty not
  to exceed one thousand dollars for the first quarter or part thereof for
  which the failure occurs and not to exceed  five  thousand  dollars  for
  each  additional  quarterly period or part thereof for which the failure
  occurs. This penalty is in addition to any other penalty provided for in
  this article but may not be imposed and collected  more  than  once  for
  failures  for  the  same  quarterly  period  or  part  thereof.  If  the
  commissioner determines that a failure  to  make  or  maintain  or  make
  available  records  in  any quarter was entirely due to reasonable cause
  and not to willful neglect, the  commissioner  must  remit  the  penalty
  imposed  for  that quarter. These penalties will be paid and disposed of
  in the same manner as other revenues from this article. These  penalties
  will  be  determined, assessed, collected, paid and enforced in the same
  manner as the tax imposed by this article, and  all  the  provisions  of
  this  article  relating  to  tax  will  be  deemed  also to apply to the
  penalties imposed by this  subdivision.  For  purposes  of  the  penalty
  imposed  by this subdivision, a person will be considered to have failed
  to make or maintain the  required  records  when  the  records  made  or
  maintained  by  that  person  for  a  quarterly period make it virtually
  impossible to verify sales receipts or the taxability of those  receipts
  and to conduct a complete audit.
    * NB There are 3 sb (i)'s
    * (i)(1)  Every  person  required  to  file  an  information return by
  subdivision (i) of section eleven hundred thirty-six of  this  part  who
  (A) fails to provide any of the information required by paragraph one or
  two of subdivision (i) of section eleven hundred thirty-six of this part

  for  a  vendor, operator, or recipient, or who fails to include any such
  information that is true and correct (whether or not such  a  report  is
  filed) for a vendor, operator, or recipient, or (B) fails to provide the
  information  required  by  paragraph  four of subdivision (i) of section
  eleven hundred thirty-six  of  this  part  to  a  vendor,  operator,  or
  recipient  specified  in  paragraph  four  of subdivision (i) of section
  eleven hundred thirty-six of this part, will, in addition to  any  other
  penalty provided in this article or otherwise imposed by law, be subject
  to  a  penalty of five hundred dollars for ten or fewer failures, and up
  to fifty dollars for each additional failure.
    (2) Every person failing to file an  information  return  required  by
  subdivision (i) of section eleven hundred thirty-six of this part within
  the   time  required  by  subdivision  (i)  of  section  eleven  hundred
  thirty-six of this part will, in addition to any other penalty  provided
  for in this article or otherwise imposed by law, be subject to a penalty
  in  an  amount not to exceed two thousand dollars for each such failure,
  provided that the minimum penalty under this paragraph is  five  hundred
  dollars.
    (3)  In  no  event  will  the penalty imposed by paragraph one, or the
  aggregate of the penalties imposed under paragraphs one and two of  this
  subdivision, exceed ten thousand dollars for any annual filing period as
  described  by  paragraph  three  of  subdivision  (i)  of section eleven
  hundred thirty-six of this part.
    (4) If the commissioner determines that any of the failures  that  are
  subject to penalty under this subdivision was entirely due to reasonable
  cause  and  not  due to willful neglect, the commissioner must remit the
  penalty  imposed  under  this  subdivision.  These  penalties  will   be
  determined,  assessed,  collected, paid, disposed of and enforced in the
  same manner as taxes imposed by this article and all the  provisions  of
  this  article  relating  thereto  will  be deemed also to refer to these
  penalties.
    * NB There are 3 sb (i)'s
    * (i) Aiding  or  assisting  in  the  giving  of  fraudulent  returns,
  reports,  statements or other documents. Any person who, with the intent
  that tax be evaded, for a fee or other compensation or as an incident to
  the performance  of  other  services  for  which  that  person  receives
  compensation,  aids or assists in, or procures, counsels, or advises the
  preparation or presentation under this article, or  in  connection  with
  any   matter   arising  under  this  article,  of  any  return,  report,
  declaration, statement or other document that is fraudulent or false  as
  to any material matter, or supplies any false or fraudulent information,
  whether or not such falsity or fraud is with the knowledge or consent of
  the  person  authorized  or  required  to  present  that return, report,
  declaration, statement  or  other  document,  will  pay  a  penalty  not
  exceeding  five  thousand  dollars. The definitions in subsection (l) of
  section ten hundred eighty-five of this chapter apply for  the  purposes
  of this penalty.
    * NB There are 3 sb (i)'s
    * (j)  Any  person  required  to  make  or maintain records under this
  article who fails to present and make  available  these  records  in  an
  auditable  form  is  subject  to  a  penalty  not to exceed one thousand
  dollars for each quarterly period or  part  thereof  for  which  records
  maintained  by  that person are not presented and made available by that
  person in auditable form, even if these records are adequate  to  verify
  credits,  receipts, and the taxability thereof and to perform a complete
  audit. This penalty is in addition to any other penalty provided for  in
  this  article,  but will not be imposed and collected more than once for
  these failures for the same quarterly period or  part  thereof.  If  the

  commissioner  determines  that any failure described in this subdivision
  for a quarterly period was entirely due to reasonable cause and  not  to
  willful  neglect,  the  commissioner  must remit the penalty imposed for
  that quarter. The penalties imposed by this subdivision will be paid and
  disposed  of  in  the  same  manner as other revenues from this article.
  These penalties  will  be  determined,  assessed,  collected,  paid  and
  enforced  in the same manner as the tax imposed by this article, and all
  the provisions of this article relating to tax will be  deemed  also  to
  apply  to the penalties imposed by this subdivision. For purposes of the
  penalty imposed by this subdivision, a person will be considered to have
  failed to present and make records available in auditable form when  the
  records  presented  by  that  person  for  that  quarter lack sufficient
  organization, such as  by  date,  invoice  number,  sales  receipts,  or
  sequential numbering, or are otherwise inadequate (without reorganizing,
  reordering  or otherwise rearranging the records into an auditable form)
  to permit direct reconciliation  of  the  receipts,  invoices  or  other
  source  documents with the entries for the quarterly period in the books
  and records and on the returns of that person.
    * NB There are 2 sb (j)'s
    * (j) False or fraudulent document penalty. Any taxpayer that  submits
  a  false  or  fraudulent document to the department will be subject to a
  penalty of one hundred dollars per document submitted, or  five  hundred
  dollars  per  tax  return submitted. This penalty will be in addition to
  any other penalty provided by law.
    * NB There are 2 sb (j)'s
    (k) Any person who, having elected to maintain in an electronic format
  any portion or all of the records he or she  is  required  to  make  and
  maintain  by  this  article,  fails  to  present  and make these records
  available and accessible to the commissioner in  electronic  format,  is
  subject  to  a  penalty  not  to  exceed  five thousand dollars for each
  quarterly period or part thereof for which these electronic records  are
  not   presented   and   made  available  and  accessible  upon  request,
  notwithstanding that the records may also be maintained and available in
  hard copy format. This penalty is  in  addition  to  any  other  penalty
  provided  for in this article, but may not be imposed and collected more
  than once for a failure for the same quarterly period or  part  thereof.
  Provided, however, nothing in this subdivision will prevent the separate
  imposition,  if applicable, of any penalty imposed by subdivision (i) or
  (j) of this section for the same quarterly period or  part  thereof.  If
  the  commissioner  determines  that  the  failure  to  present  and make
  electronically  maintained  records  available  and  accessible  for   a
  quarterly period was entirely due to reasonable cause and not to willful
  neglect,  the  commissioner  must  remit  the  penalty  imposed for that
  quarter. These penalties will be paid and disposed of in the same manner
  as other revenues from this article. These penalties will be determined,
  assessed, collected, paid and enforced in the same  manner  as  the  tax
  imposed by this article, and all the provisions of this article relating
  to  tax  will  be  deemed  also  to apply to the penalty imposed by this
  subdivision. For purposes of the penalty imposed by this subdivision,  a
  failure to present and make available and accessible a record maintained
  in  electronic  format  includes  not  only  the denial of access to the
  requested records that were  maintained  electronically,  but  also  the
  failure   to   make  available  to  the  commissioner  the  information,
  knowledge,  or  means  necessary  to  access  and  otherwise   use   the
  electronically  maintained  records in the inspection and examination of
  these records.