§ 527 — Interest and penalty

§ 527. Interest and penalty. (a) Interest on tax due. If any amount of\ntax is not paid on or before the last date prescribed in this article\nfor payment (determined without regard to any extension of time for\npayment), interest on such amount at the rate of one percent per month\nor fraction thereof shall be paid for the period from such last date to\nthe date paid.\n (b) Penalty. Any person failing to file a return or to pay any tax\nwithin the time required by or pursuant to this article (determined with\nregard to any extension of time for filing or paying) shall be subject\nto a penalty of fifty dollars or ten percent of the amount of tax\ndetermined to be due, whichever is greater. If the commissioner\ndetermines that the failure or delay was due to reasonable cause and not\ndue to willful neglect, the commissioner shall waive all or part of such\npenalty.\n (c) Interest on refunds. Interest at the rate determined under\nsubdivision (a) of this section shall be paid with respect to a refund\nclaim for the period ninety days after receipt of a claim for refund in\nprocessible form to the date immediately preceding the date of the\nrefund check. No interest shall be paid if the check is mailed within\nninety days of such receipt.\n (d) Fraud. If the failure to pay any tax within the time required by\nor pursuant to this article is due to fraud, in lieu of the penalties\nprovided for in subdivision (b) of this section, there shall be added to\nthe tax (1) a penalty of two times the amount of tax due.\n (e) Enforcement of penalty and interest. The penalties and interest\nimposed by or pursuant to this section shall be assessed, collected and\npaid in the same manner as the taxes imposed by this article.\n (f) Cooperative agreement. If the commissioner enters into a\ncooperative agreement pursuant to section five hundred twenty-eight of\nthis article and: (1) this state is thereby authorized to impose\npenalties on taxes collected on behalf of other jurisdictions pursuant\nto such agreement, then the penalties imposed by this section shall\napply with respect to such taxes; (2) the rates of interest or any\npenalty or the method of computation contained therein is different from\nthat prescribed in this section or the imposition of a penalty\nprescribed in this section is precluded by such agreement, then the\nprovisions of such agreement shall apply.\n (g) Location of acts; evidence. For purposes of this chapter the\nfailure to do any act required by or under the provisions of this\narticle shall be deemed an act committed in part at the office of the\ndepartment of taxation and finance in Albany. For purposes of this\nchapter, the certificate of the commissioner to the effect that a tax\nhas not been paid, that a return has not been filed, or that information\nhas not been supplied, as required by or under the provisions of this\narticle, or that a claim for refund has been filed, shall be prima facie\nevidence that such tax has not been paid, that such return has not been\nfiled, that such information has not been supplied, or that such claim\nhas been filed.\n (h) Prosecution. Violations of this article may be prosecuted by the\nattorney general in the name of the people of the state, in which case\nthe attorney general shall exercise all powers and perform all the\nduties which the district attorney would otherwise be authorized to\nexercise or to perform therein.\n (i) Cross-reference. For criminal penalties and other offenses, see\narticle thirty-seven of this chapter.\n