§ 27-2807 — Violations

§ 27-2807. Violations.\n 1. Any person required to collect tax who violates any provision of\nsection 27-2803 of this title shall receive a warning notice for the\nfirst such violation. A person required to collect tax shall be liable\nto the state of New York for a civil penalty of two hundred fifty\ndollars for the first violation after receiving a warning and five\nhundred dollars for any subsequent violation in the same calendar year.\nFor purposes of this section, each commercial transaction shall\nconstitute no more than one violation. A hearing or opportunity to be\nheard shall be provided prior to the assessment of any civil penalty.\n 2. The department, the department of agriculture and markets, and the\nattorney general are hereby authorized to enforce the provisions of this\ntitle, and all monies collected shall be deposited to the credit of the\nenvironmental protection fund established pursuant to section\nninety-two-s of the state finance law.\n