Section 1826. Use of tax or other notices to distribute advertising and propaganda material

--(a) Any person, firm, corporation, or association,  or agent or employee thereof, who mails or  delivers  or  causes  to  be
  mailed  or  delivered,  any notice, circular, pamphlet, card, hand-bill,
  printed or  written  notice  of  any  kind  other  than  that  which  is
  authorized  or  required by law with a statement of moneys due the state
  of New York or any political subdivision thereof, or with a tax bill  or
  notification  of a tax to be assessed or levied by the state of New York
  or any political subdivision thereof, is guilty of a misdemeanor.
    (b) Notwithstanding the foregoing provisions of this section, it shall
  be lawful for the  governing  body  of  any  political  subdivision,  by
  resolution  unanimously  passed  to  designate  a  particular written or
  printed notice relating to water rates, sewer rentals, permit  fees  and
  other  fees  and  charges  payable  to  the  political subdivision to be
  included with said tax bill or notification of a tax to be  assessed  or
  levied.