§ 1145 — Penalties and interest

New York § 1145

• Jurisdiction: New York
• Law TAX: Tax
• Part 4: Administrative Provisions
• Art. 28: Sales and Compensating Use Taxes

Text

§ 1145. Penalties and interest. (a) (1) (i) Any person failing to file\na return or to pay or pay over any tax to the tax commission within the\ntime required by or pursuant to this article (determined with regard to\nany extension of time for filing or paying) shall be subject to a\npenalty of ten percent of the amount of tax due if such failure is for\nnot more than one month, with an additional one percent for each\nadditional month or fraction thereof during which such failure\ncontinues, not exceeding thirty percent in the aggregate. Provided,\nhowever, in the case of a failure to file such return within sixty days\nof the date prescribed for filing of such return by or pursuant to this\narticle (determined with regard to any extension of time for filing),\nthe penalty imposed by this subparagraph shall not be less than the\nlesser of one hundred dollars or one hundred percent of the amount\nrequired to be shown as tax on such return. For the purpose of the\npreceding sentence, the amount of tax required to be shown on the return\nshall be reduced by the amount of any part of the tax which is paid on\nor before the date prescribed for payment of the tax and by the amount\nof any credit against the tax which may be claimed upon the return. In\nthe case of a failure to file a return by a person required to register\nwith the tax commission as provided in section eleven hundred\nthirty-four, in no event shall the penalty for failure to file a return\nbe less than fifty dollars.\n (ii) If any amount of tax is not paid on or before the last date\nprescribed in this article for payment, interest on such amount at the\nrate of fourteen and one-half percent per annum or at the underpayment\nrate set by the commissioner pursuant to section eleven hundred\nforty-two of this part, whichever is greater, shall be paid for the\nperiod from such last date to the date paid, whether or not any\nextension of time for payment was granted. Interest under this\nsubparagraph shall not be paid if the amount thereof is less than one\ndollar.\n (iii) If the commissioner of taxation and finance determines that such\nfailure or delay was due to reasonable cause and not due to willful\nneglect, he shall remit all of such penalty and that portion of such\ninterest that exceeds the interest that would be payable if such\ninterest were computed at the underpayment rate set by the commissioner\nof taxation and finance pursuant to section eleven hundred forty-two.\nThe commissioner shall promulgate rules and regulations as to what\nconstitutes reasonable cause.\n (iv) Provided, however, in the case of a long-form, part-quarterly\nreturn, no penalty or interest shall be payable with respect to a return\nand payment of estimated tax required to be filed and paid under\nsubdivisions (a) and (b) of section eleven hundred thirty-seven-A for\nMarch, nineteen hundred seventy-six, nineteen hundred seventy-seven,\nnineteen hundred seventy-eight, nineteen hundred seventy-nine, nineteen\nhundred eighty, nineteen hundred eighty-one and nineteen hundred\neighty-two, if such returns are timely filed, accompanied by a payment\nof not less than ninety percent of the tax as finally determined to be\ndue and payable for March, nineteen hundred seventy-six, nineteen\nhundred seventy-seven, nineteen hundred seventy-eight, nineteen hundred\nseventy-nine, nineteen hundred eighty, nineteen hundred eighty-one and\nnineteen hundred eighty-two. Provided, further, that interest, at the\nrate authorized under subdivision nine of section eleven hundred\nforty-two, shall be payable upon the amount of any underpayment of the\ntax due with the returns due on March twentieth, nineteen hundred\nseventy-six, nineteen hundred seventy-seven, nineteen hundred\nseventy-eight, nineteen hundred seventy-nine, nineteen hundred eighty,\nnineteen hundred eighty-one and nineteen hundred eighty-two, for the\nperiod of such underpayment, but not beyond the due date of the next\npart-quarterly return.\n (v) Provided, further, in the case of a March estimated return, no\npenalty or interest shall be payable with respect to a return and\npayment of estimated tax required to be filed and paid under subdivision\n(c) of section eleven hundred thirty-seven-A for March, nineteen hundred\neighty-three and each subsequent March through and including March,\nnineteen hundred ninety, if such returns are timely filed, accompanied\nby a payment of either: (A) not less than ninety percent of the tax as\nfinally determined to be due and payable for the month of March in which\nthe March estimated tax return is required to be filed; or (B) in the\nevent such person has had at least four successive quarterly tax periods\nimmediately preceding the March twentieth for which the return is to be\nfiled, at least one-third of the sales and compensating use taxes\npayable by such person to the commissioner of taxation and finance in\nthe comparable quarter of the immediately preceding year. However, where\ninterest is payable because of a failure to meet the requirements of\neither clause (A) or (B) of this subparagraph such interest shall be at\nthe underpayment rate authorized under subdivision nine of section\neleven hundred forty-two upon any underpayment of the amount of tax due\nfor the period of such underpayment, but not beyond the due date of the\nnext part-quarterly return. For purposes of this subparagraph, the\nunderpayment of the amount of tax due shall be: (A) the difference\nbetween the amount paid and ninety percent of the amount finally\ndetermined to be due and payable for March, nineteen hundred\neighty-three and for March of each subsequent year through and including\nMarch, nineteen hundred ninety, or (B) if such person has had at least\nfour successive quarterly tax periods immediately preceding the March\nfor which the return was filed, the difference between the amount paid\nand one-third of the sales and compensating use taxes payable by such\nperson to the commissioner for the comparable quarter of the immediately\npreceding year under this article, whichever is less. Notwithstanding\nthe preceding sentence, for purposes of this subparagraph: (1) the tax\nas finally determined to be due and payable for such month of March, and\n(2) the sales and compensating use taxes payable for the comparable\nquarter of the immediately preceding year; shall not include taxes\nimposed by section eleven hundred seven or eleven hundred eight of this\narticle or pursuant to the authority of article twenty-nine of this\nchapter. Provided, however, all other provisions of this article shall\napply in the determination of such taxes.\n (vi) Any person required by this article to file a return, who omits\nfrom the total amount of state and local sales and compensating use\ntaxes required to be shown on a return an amount which is in excess of\ntwenty-five percent of the amount of such taxes required to be shown on\nthe return shall be subject to a penalty equal to ten percent of the\namount of such omission. The amount of the omission under the preceding\nsentence shall be reduced by that portion of the omission which is\nattributable to the tax treatment of any item by such person if there is\nor was substantial authority for such treatment, or any item with\nrespect to which the relevant facts affecting the item's tax treatment\nare adequately disclosed in the return or in a statement attached to the\nreturn. If the tax commission determines that such omission was due to\nreasonable cause and not due to willful neglect, it shall remit all of\nsuch penalty. The penalty provided for in this subparagraph shall not\napply to any return of estimated tax required to be filed under section\neleven hundred thirty-seven-A.\n (vii) Any owner of a filling station who shall willfully and knowingly\nhave in his custody, possession or under his control any motor fuel or\ndiesel motor fuel on which (A) the prepaid tax imposed by section eleven\nhundred two of this article has not been assumed or paid by a\ndistributor registered as such under article twelve-A of this chapter,\nor (B) the prepaid tax imposed by section eleven hundred two of this\narticle was required to have been passed through to him and has not been\nincluded in the cost of such fuel to him shall be liable for a penalty\nin the amount of twice the tax so not assumed or paid, or included. Such\npenalty shall be determined, assessed, collected and paid in the same\nmanner as taxes imposed by this article and all the provisions of this\narticle relating thereto shall be deemed also to refer to the penalty\nimposed by this paragraph and, for this purpose, the term "person\nrequired to collect tax" shall be deemed to include an owner of a\nfilling station. Such penalty may be determined at any time within three\nyears after such motor fuel or diesel motor fuel shall have come into\nhis custody, possession or control. For purposes of this subparagraph,\nsuch owner shall willfully and knowingly have in his custody, possession\nor under his control motor fuel or diesel motor fuel on which (A) such\ntax has not been assumed or paid by a distributor registered as such or\n(B) such tax was required to have been passed through to him and has not\nbeen included in the cost of such fuel to him where such owner has\nknowledge of the requirement that such taxes be paid and where, to his\nknowledge, such taxes have not been so included. For purposes of this\nsubparagraph, it shall be presumptive evidence that such owner shall\nwillfully and knowingly have in his custody, possession or under his\ncontrol motor fuel or diesel motor fuel (A) on which such tax has not\nbeen assumed or paid by a distributor registered as such or (B) on which\nsuch tax was required to have been passed through to him and has not\nbeen included in the cost of such fuel to him where such owner has not\nreceived the certification required by subdivision (h) of section eleven\nhundred thirty-two of this article at the time of delivery of such motor\nfuel or diesel motor fuel or, in those circumstances where the\ncommissioner has authorized the delivery of such certification at a time\nafter delivery of the motor fuel or diesel motor fuel, at the time\nprescribed by the commissioner.\n (viii) Any person required to collect tax who sells cigarettes at\nretail and who shall willfully and knowingly have in such person's\ncustody or possession or under such person's control any cigarettes on\nwhich (A) the prepaid tax imposed by section eleven hundred three of\nthis article has not been assumed or paid by an agent licensed as such\nunder article twenty of this chapter, or (B) the prepaid tax imposed by\nsuch section eleven hundred three was required to have been passed\nthrough to such person and has not been included in the cost of such\ncigarettes to such person, shall be liable for a penalty in the amount\nof twice the tax not so assumed or paid, or included. Such penalty shall\nbe determined, assessed, collected and paid in the same manner as taxes\nimposed by this article and all the provisions of this article relating\nthereto shall be deemed also to refer to the penalty imposed by this\nsubparagraph. Such penalty may be determined at any time within three\nyears after such cigarettes shall have come into such person's custody\nor possession or under such person's control. For purposes of this\nsubparagraph, such person shall willfully and knowingly have in such\nperson's custody or possession or under such person's control cigarettes\non which (A) such tax has not been assumed or paid by an agent licensed\nas such under article twenty of this chapter, or (B) such tax was\nrequired to have been passed through to such person and has not been\nincluded in the cost of such cigarettes to such person, where such\nperson has knowledge of the requirement that such taxes be paid or\nassumed or so included and where, to such person's knowledge, such taxes\nhave not been so paid or assumed or so included. For purposes of this\nsubparagraph, it shall be presumptive evidence that such person shall\nwillfully and knowingly have in such person's custody or possession or\nunder such person's control cigarettes on which (A) such tax has not\nbeen assumed or paid by an agent authorized as such under such article\ntwenty or (B) such tax was required to have been passed through to such\nperson and has not been included in the cost of such cigarettes to such\nperson where such person has not received the certification required by\nsubdivision (k) of section eleven hundred thirty-two of this article at\nthe time of delivery of such cigarettes or, in those circumstances where\nthe commissioner has authorized the delivery of such certification at a\ntime after delivery of the cigarettes, at the time prescribed by the\ncommissioner.\n (ix) In addition to any other penalty or interest under this article\nor other law, any credit card issuer or fuel distributor, as defined in\nsubdivision (h) of section eleven hundred thirty-nine of this part, who\nreceives a refund or credit pursuant to such subdivision knowing, at the\ntime the refund application is filed or the credit is taken, that the\nmotor fuel or diesel motor fuel purchased was not for the government\nentity's own use or consumption, shall be liable for a penalty in the\namount of the tax refunded or credited, plus applicable interest due\nunder this article.\n (2) If the failure to pay or pay over any tax to the commissioner\nwithin the time required by this article is due to fraud, in lieu of the\npenalties and interest provided for in subparagraphs (i) and (ii) of\nparagraph one of this subdivision, there shall be added to the tax (i) a\npenalty of two times the amount of the tax due, plus (ii) interest on\nsuch unpaid tax at the rate of fourteen and one-half percent per annum\nor the underpayment rate of interest set by the commissioner pursuant to\nsection eleven hundred forty-two of this part, whichever is greater, for\nthe period beginning on the last day prescribed by this article for the\npayment of such tax (determined without regard to any extension of time\nfor paying) and ending on the day on which such tax is paid.\n (3) (i) Any person required to obtain a certificate of authority under\nsection eleven hundred thirty-four of this part who, without possessing\na valid certificate of authority, (A) sells tangible personal property\nor services subject to tax, receives amusement charges or operates a\nhotel or short term rental unit, (B) purchases or sells tangible\npersonal property for resale, (C) sells petroleum products, or (D) sells\ncigarettes shall, in addition to any other penalty imposed by this\nchapter, be subject to a penalty in an amount not exceeding five hundred\ndollars for the first day on which such sales or purchases are made,\nplus an amount not exceeding two hundred dollars for each subsequent day\non which such sales or purchases are made, not to exceed ten thousand\ndollars in the aggregate.\n (ii) Any person who fails to surrender a certificate of authority when\na notice of revocation or suspension has become final shall, in addition\nto any other penalty imposed by this chapter, be subject to a penalty in\nan amount not exceeding five hundred dollars for the first day of such\nfailure, together with a penalty in an amount not exceeding two hundred\ndollars for each subsequent day of such failure, not to exceed ten\nthousand dollars in the aggregate.\n (iii) Any person described in paragraph one or two of subdivision (a)\nof section eleven hundred thirty-four who takes possession of or pays\nfor business assets under circumstances requiring notification by such\nperson to the tax commission pursuant to subdivision (c) of section\neleven hundred forty-one without having filed a certificate of\nregistration pursuant to section eleven hundred thirty-four shall, in\naddition to any other penalty imposed by this chapter, be subject to a\npenalty in an amount not exceeding two hundred dollars.\n (iv) If the tax commission determines that any failure or act\ndescribed in this paragraph was due to reasonable cause and not due to\nwillful neglect, it may remit all or part of such penalty.\n (4) Any person required by this article to display a certificate of\nauthority, who fails to display such certificate in the manner required\nby this article or any rule or regulation adopted by the tax commission\nin connection with such requirement shall, in addition to any other\npenalty imposed by this chapter, be subject to a penalty of fifty\ndollars. If the tax commission determines that such failure was due to\nreasonable cause and not due to willful neglect, it may remit all or\npart of such penalty.\n (5) Any person who issues a false or fraudulent resale or other\nexemption certificate or document with intent to evade tax shall, in\naddition to any other penalty imposed by this chapter, be subject to a\npenalty of one hundred percent of the tax that would have been due had\nthere not been a misuse of such certificate or document and a penalty of\nfifty dollars for each such certificate or document.\n (6) The tax commission shall promulgate rules and regulations as to\nwhat constitutes reasonable cause for purposes of this subdivision.\n (7) The penalties and interest provided for in this subdivision shall\nbe paid and disposed of in the same manner as other revenues from this\narticle. Such penalties and interest may be determined, assessed,\ncollected and enforced in the same manner as the tax imposed by this\narticle. Interest under this subdivision shall be compounded daily.\n (8) Notwithstanding any other provision of this article, any person\nwho willfully files or amends a return that contains false information\nto reduce or eliminate a liability shall be subject to a penalty not to\nexceed one thousand dollars per return. This penalty shall be in\naddition to any other penalty provided by law.\n (b) Cross-reference: For criminal penalties, see article thirty-seven\nof this chapter.\n (c) Any person failing to file a return or to pay any tax required to\nbe prepaid to the commissioner with respect to motor fuel or diesel\nmotor fuel pursuant to the provisions of section eleven hundred two of\nthis article within the time required by this article shall, in addition\nto any other penalty provided in this article or otherwise imposed by\nlaw, be subject to a penalty equal to the amount of tax required to be\nso prepaid pursuant to the provisions of such section eleven hundred\ntwo. If the commissioner determines that such failure to file a return\nor to pay any such tax was due to reasonable cause and not due to\nwillful neglect, he shall remit all or any part of such penalty.\n (d) The certificate of the tax commission to the effect that a tax has\nnot been paid, that a return, bond or registration certificate has not\nbeen filed, or that information has not been supplied pursuant to the\nprovisions of this article shall be presumptive evidence thereof.\n (e) Any officer, director, shareholder or employee of a corporation or\nof a dissolved corporation, any employee of a partnership, any employee\nor manager of a limited liability company, or any employee of an\nindividual proprietorship, who as such officer, director, shareholder,\nemployee or manager is under a duty to act for such corporation,\npartnership, limited liability company or proprietorship in complying\nwith any requirement of this article, and any member of a partnership or\nlimited liability company, which fails to pay the tax required to be\nprepaid by section eleven hundred two or eleven hundred three of this\narticle, shall, in addition to other penalties provided by law, be\nliable for a penalty equal to the total amount of the tax not paid, plus\npenalties and interest computed pursuant to subdivision (a) of this\nsection as if such person were a distributor under article twelve-a of\nthis chapter or an agent under article twenty of this chapter,\nrespectively. If the commissioner determines that such failure was due\nto reasonable cause and not due to willful neglect, the commissioner\nshall remit all or part of such penalty imposed under this subdivision.\nSuch penalty shall be determined, assessed, collected and paid in the\nsame manner as the tax required to be prepaid by section eleven hundred\ntwo or eleven hundred three, as the case may be, of this article and\nshall be disposed of as provided with respect to moneys derived from\neither such tax, respectively. Provided, however, that the penalty\nprovided for by this subdivision shall not be imposed on any person on\naccount of the failure of such a distributor or agent to pay the tax\nrequired to be prepaid by section eleven hundred two or eleven hundred\nthree, respectively, of this article if such person is liable for such\ntax pursuant to subdivision (b) of such section eleven hundred two or\nsubdivision (b) of such section eleven hundred three, respectively.\n (f) Any entertainment promoter who authorizes an entertainment vendor\nto make taxable sales of tangible personal property at an entertainment\nevent with respect to which he is a promoter, where such vendor is not\nregistered under subdivision (a) of section eleven hundred thirty-four\nshall, in addition to any other penalty provided in this article or\notherwise imposed by law, be subject to a penalty of not more than ten\nthousand dollars with respect to each such entertainment event.\n (g) (1) Any person failing to keep any of the additional records\nrequired to be kept pursuant to section eleven hundred forty-two-A of\nthis article, shall, in addition to any other penalty provided in this\narticle or otherwise imposed by law, be subject to a penalty in an\namount not to exceed five hundred dollars where such records have not\nbeen kept for a month or part thereof. Such penalty for failure to keep\nsuch records shall not be imposed and collected more than once for any\nsuch failure to keep records for such month or part thereof.\n (2) Any person described in subdivision (a) of section eleven hundred\nforty-two-A of this chapter who fails to consent to the entering and\nwalking about for the purposes described in such section, or who\ninterferes with the commissioner or any authorized employee of the\ndepartment, or the agent of either of them, with respect to entering and\nwalking about for the purposes described in such section, or whose\nemployee fails to consent or interferes with such entering and walking\nabout for the purposes described in such section, shall, in addition to\nany other penalty provided in this article or otherwise imposed by law,\nbe subject to a penalty in an amount not to exceed five hundred dollars\nfor the first day of such failure to consent or the first day of such\ninterference. Each subsequent day any such failure to consent to or\ninterference with such entering and walking about shall occur shall be\nsubject to an additional penalty not to exceed one thousand dollars. In\nno event, shall such penalties exceed ten thousand dollars in the\naggregate.\n (3) If the commissioner determines that such failure to keep such\nrecords described in paragraph one of this subdivision or that such\nfailure to consent to or such interference with the entering and walking\nabout described in paragraph two of this subdivision was due to\nreasonable cause and not due to willful neglect, the commissioner shall\nremit all or any part of such penalty. Such penalties shall be paid and\ndisposed of in the same manner as other revenues from this article. Such\npenalties shall be determined, assessed, collected, paid and enforced in\nthe same manner as the tax imposed by this article and all the\nprovisions of this article relating to tax shall be deemed also to apply\nto the penalties imposed by this subdivision.\n (h) (1) Any person required to file a report pursuant to subdivision\n(h) of section eleven hundred thirty-six of this article, who fails to\ninclude the name or certificate of authority number of any itinerant\nvendor or the sales for resale made to such vendor and the amounts paid,\ncharged or due thereon, required to be included in such report, or who\nfails to include such information which is true and correct, shall, in\naddition to any other penalty provided in this article or otherwise\nimposed by law, be subject to a penalty computed by multiplying an\namount not to exceed fifty dollars by the number of itinerant vendors\nrequired to be included in such report that are not so included (whether\nor not such a report is filed) or for which incomplete or incorrect\ninformation has been reported.\n (2) Any person failing to file a report required pursuant to\nsubdivision (h) of section eleven hundred thirty-six of this article\nwithin the time required by regulations promulgated pursuant to such\nsubdivision, shall, in addition to any other penalty provided in this\narticle or otherwise imposed by law, be subject to a penalty in an\namount not to exceed five hundred dollars for each such failure.\n (3) In no event shall the penalty imposed by paragraph one of this\nsubdivision, or the aggregate of the penalties imposed by paragraphs one\nand two of this subdivision, exceed five thousand dollars for any twelve\nmonth period commencing June first and ending May thirty-first of the\nfollowing year.\n (4) If the commissioner determines that any failure to include\ninformation, or to include true and correct information, in a report\nrequired to be filed, or failure to timely file a report, as described\nin this subdivision, was due to reasonable cause and not due to willful\nneglect, the commissioner shall remit all or part of any of the\npenalties imposed under this subdivision. Such penalties shall be\ndetermined, assessed, collected, paid, disposed of and enforced in the\nsame manner as taxes imposed by this article and all the provisions of\nthis article relating thereto shall be deemed also to refer to such\npenalties.\n * (i) Any person required to make or maintain records under this\narticle (but not including the records required under section eleven\nhundred forty-two-A of this part) who fails to make or maintain or make\navailable to the commissioner these records is subject to a penalty not\nto exceed one thousand dollars for the first quarter or part thereof for\nwhich the failure occurs and not to exceed five thousand dollars for\neach additional quarterly period or part thereof for which the failure\noccurs. This penalty is in addition to any other penalty provided for in\nthis article but may not be imposed and collected more than once for\nfailures for the same quarterly period or part thereof. If the\ncommissioner determines that a failure to make or maintain or make\navailable records in any quarter was entirely due to reasonable cause\nand not to willful neglect, the commissioner must remit the penalty\nimposed for that quarter. These penalties will be paid and disposed of\nin the same manner as other revenues from this article. These penalties\nwill be determined, assessed, collected, paid and enforced in the same\nmanner as the tax imposed by this article, and all the provisions of\nthis article relating to tax will be deemed also to apply to the\npenalties imposed by this subdivision. For purposes of the penalty\nimposed by this subdivision, a person will be considered to have failed\nto make or maintain the required records when the records made or\nmaintained by that person for a quarterly period make it virtually\nimpossible to verify sales receipts or the taxability of those receipts\nand to conduct a complete audit.\n * NB There are 3 sb (i)'s\n * (i)(1) Every person required to file an information return by\nsubdivision (i) of section eleven hundred thirty-six of this part who\n(A) fails to provide any of the information required by paragraph one or\ntwo of subdivision (i) of section eleven hundred thirty-six of this part\nfor a vendor, operator, or recipient, or who fails to include any such\ninformation that is true and correct (whether or not such a report is\nfiled) for a vendor, operator, or recipient, or (B) fails to provide the\ninformation required by paragraph four of subdivision (i) of section\neleven hundred thirty-six of this part to a vendor, operator, or\nrecipient specified in paragraph four of subdivision (i) of section\neleven hundred thirty-six of this part, will, in addition to any other\npenalty provided in this article or otherwise imposed by law, be subject\nto a penalty of five hundred dollars for ten or fewer failures, and up\nto fifty dollars for each additional failure.\n (2) Every person failing to file an information return required by\nsubdivision (i) of section eleven hundred thirty-six of this part within\nthe time required by subdivision (i) of section eleven hundred\nthirty-six of this part will, in addition to any other penalty provided\nfor in this article or otherwise imposed by law, be subject to a penalty\nin an amount not to exceed two thousand dollars for each such failure,\nprovided that the minimum penalty under this paragraph is five hundred\ndollars.\n (3) In no event will the penalty imposed by paragraph one, or the\naggregate of the penalties imposed under paragraphs one and two of this\nsubdivision, exceed ten thousand dollars for any annual filing period as\ndescribed by paragraph three of subdivision (i) of section eleven\nhundred thirty-six of this part.\n (4) If the commissioner determines that any of the failures that are\nsubject to penalty under this subdivision was entirely due to reasonable\ncause and not due to willful neglect, the commissioner must remit the\npenalty imposed under this subdivision. These penalties will be\ndetermined, assessed, collected, paid, disposed of and enforced in the\nsame manner as taxes imposed by this article and all the provisions of\nthis article relating thereto will be deemed also to refer to these\npenalties.\n * NB There are 3 sb (i)'s\n * (i) Aiding or assisting in the giving of fraudulent returns,\nreports, statements or other documents. Any person who, with the intent\nthat tax be evaded, for a fee or other compensation or as an incident to\nthe performance of other services for which that person receives\ncompensation, aids or assists in, or procures, counsels, or advises the\npreparation or presentation under this article, or in connection with\nany matter arising under this article, of any return, report,\ndeclaration, statement or other document that is fraudulent or false as\nto any material matter, or supplies any false or fraudulent information,\nwhether or not such falsity or fraud is with the knowledge or consent of\nthe person authorized or required to present that return, report,\ndeclaration, statement or other document, will pay a penalty not\nexceeding five thousand dollars. The definitions in subsection (l) of\nsection ten hundred eighty-five of this chapter apply for the purposes\nof this penalty.\n * NB There are 3 sb (i)'s\n * (j) Any person required to make or maintain records under this\narticle who fails to present and make available these records in an\nauditable form is subject to a penalty not to exceed one thousand\ndollars for each quarterly period or part thereof for which records\nmaintained by that person are not presented and made available by that\nperson in auditable form, even if these records are adequate to verify\ncredits, receipts, and the taxability thereof and to perform a complete\naudit. This penalty is in addition to any other penalty provided for in\nthis article, but will not be imposed and collected more than once for\nthese failures for the same quarterly period or part thereof. If the\ncommissioner determines that any failure described in this subdivision\nfor a quarterly period was entirely due to reasonable cause and not to\nwillful neglect, the commissioner must remit the penalty imposed for\nthat quarter. The penalties imposed by this subdivision will be paid and\ndisposed of in the same manner as other revenues from this article.\nThese penalties will be determined, assessed, collected, paid and\nenforced in the same manner as the tax imposed by this article, and all\nthe provisions of this article relating to tax will be deemed also to\napply to the penalties imposed by this subdivision. For purposes of the\npenalty imposed by this subdivision, a person will be considered to have\nfailed to present and make records available in auditable form when the\nrecords presented by that person for that quarter lack sufficient\norganization, such as by date, invoice number, sales receipts, or\nsequential numbering, or are otherwise inadequate (without reorganizing,\nreordering or otherwise rearranging the records into an auditable form)\nto permit direct reconciliation of the receipts, invoices or other\nsource documents with the entries for the quarterly period in the books\nand records and on the returns of that person.\n * NB There are 2 sb (j)'s\n * (j) False or fraudulent document penalty. Any taxpayer that submits\na false or fraudulent document to the department will be subject to a\npenalty of one hundred dollars per document submitted, or five hundred\ndollars per tax return submitted. This penalty will be in addition to\nany other penalty provided by law.\n * NB There are 2 sb (j)'s\n (k) Any person who, having elected to maintain in an electronic format\nany portion or all of the records he or she is required to make and\nmaintain by this article, fails to present and make these records\navailable and accessible to the commissioner in electronic format, is\nsubject to a penalty not to exceed five thousand dollars for each\nquarterly period or part thereof for which these electronic records are\nnot presented and made available and accessible upon request,\nnotwithstanding that the records may also be maintained and available in\nhard copy format. This penalty is in addition to any other penalty\nprovided for in this article, but may not be imposed and collected more\nthan once for a failure for the same quarterly period or part thereof.\nProvided, however, nothing in this subdivision will prevent the separate\nimposition, if applicable, of any penalty imposed by subdivision (i) or\n(j) of this section for the same quarterly period or part thereof. If\nthe commissioner determines that the failure to present and make\nelectronically maintained records available and accessible for a\nquarterly period was entirely due to reasonable cause and not to willful\nneglect, the commissioner must remit the penalty imposed for that\nquarter. These penalties will be paid and disposed of in the same manner\nas other revenues from this article. These penalties will be determined,\nassessed, collected, paid and enforced in the same manner as the tax\nimposed by this article, and all the provisions of this article relating\nto tax will be deemed also to apply to the penalty imposed by this\nsubdivision. For purposes of the penalty imposed by this subdivision, a\nfailure to present and make available and accessible a record maintained\nin electronic format includes not only the denial of access to the\nrequested records that were maintained electronically, but also the\nfailure to make available to the commissioner the information,\nknowledge, or means necessary to access and otherwise use the\nelectronically maintained records in the inspection and examination of\nthese records.\n