Bill Text: NY A10082 | 2013-2014 | General Assembly | Introduced
Bill Title: Bans electronic and other devices used to evade state and local taxes and imposes criminal and civil penalties for violation thereof.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2014-06-12 - referred to ways and means [A10082 Detail]
Download: New_York-2013-A10082-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
10082
I N A S S E M B L Y
June 12, 2014
___________
Introduced by COMMITTEE ON RULES -- (at request of M. of A. Farrell) --
(at request of the Governor) -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to banning electronic and other
devices used to evade state and local taxes and imposing crimes and
penalties for their use in evading such taxes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. The tax law is amended by adding a new section 1822 to read
2 as follows:
3 S 1822. DEVICES AND SOFTWARE USED TO EVADE TAX. (A) BAN. THE DESIGN,
4 ENGINEERING, CREATION, SALE, LEASE, LICENSE TO USE, OFFER TO SELL OR
5 LEASE OR LICENSE, TRANSPORT, PURCHASE, INSTALLATION, OFFER TO PURCHASE,
6 POSSESSION, UPDATING, MAINTAINING, SERVICING, REPAIR, OR USE OF A DEVICE
7 OR SOFTWARE THAT FALSIFIES, DELETES, CONCEALS, SECRETES, SUPPRESSES,
8 HIDES, OR DISTORTS SALES OR OTHER TRANSACTION DATA IN, FROM, OR BY A
9 POINT OF SALE DEVICE, OR THAT CREATES, MANIPULATES, MAINTAINS, OR THAT
10 STORES AN ADDITIONAL FALSE OR INCORRECT SET OF RECORDS OR REPORTS, IN
11 ORDER TO EVADE ANY TAX IMPOSED BY THIS CHAPTER OR A RELATED STATUTE OR
12 TO EVADE THE PAYMENT OR PAYMENT OVER OF ANY MONEYS COLLECTED PURPORTEDLY
13 AS TAX IS HEREBY PROHIBITED.
14 (B) CRIMES. (1) ANY PERSON WHO VIOLATES ANY PROHIBITION IN SUBDIVISION
15 (A) OF THIS SECTION OR WHO CAUSES ANOTHER PERSON TO VIOLATE ANY PROHIBI-
16 TION IN SUBDIVISION (A) OF THIS SECTION SHALL BE GUILTY OF CRIMINAL USE
17 OF AN ILLEGAL TAX DEVICE OR SOFTWARE IN THE FIFTH DEGREE. CRIMINAL USE
18 OF AN ILLEGAL TAX DEVICE OR SOFTWARE IN THE FIFTH DEGREE IS A CLASS A
19 MISDEMEANOR.
20 (2) ANY PERSON WHO VIOLATES ANY PROHIBITION IN SUBDIVISION (A) OF THIS
21 SECTION OR WHO CAUSES ANOTHER PERSON TO VIOLATE ANY PROHIBITION IN
22 SUBDIVISION (A) OF THIS SECTION SHALL BE GUILTY OF CRIMINAL USE OF AN
23 ILLEGAL TAX DEVICE OR SOFTWARE IN THE FOURTH DEGREE WHERE THE AGGREGATE
24 TAX LIABILITY PAID THE STATE OR A POLITICAL SUBDIVISION OF THE STATE
25 (WHETHER BY MEANS OF UNDERPAYMENT OR RECEIPT OF REFUND OR BOTH) AS A
26 RESULT OF THE USE OF SUCH DEVICE OR SOFTWARE IS AT LEAST THREE THOUSAND
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD12087-01-4
A. 10082 2
1 DOLLARS LESS THAN THE TAX LIABILITY THAT IS DUE. CRIMINAL USE OF AN
2 ILLEGAL TAX DEVICE OR SOFTWARE IN THE FOURTH DEGREE IS A CLASS E FELONY.
3 (3) ANY PERSON WHO VIOLATES ANY PROHIBITION IN SUBDIVISION (A) OF THIS
4 SECTION OR WHO CAUSES ANOTHER PERSON TO VIOLATE ANY PROHIBITION IN
5 SUBDIVISION (A) OF THIS SECTION SHALL BE GUILTY OF CRIMINAL USE OF AN
6 ILLEGAL TAX DEVICE OR SOFTWARE IN THE THIRD DEGREE WHERE THE AGGREGATE
7 TAX LIABILITY PAID THE STATE OR A POLITICAL SUBDIVISION OF THE STATE
8 (WHETHER BY MEANS OF UNDERPAYMENT OR RECEIPT OF REFUND OR BOTH) AS A
9 RESULT OF THE USE OF SUCH DEVICE OR SOFTWARE IS AT LEAST TEN THOUSAND
10 DOLLARS LESS THAN THE TAX LIABILITY THAT IS DUE. CRIMINAL USE OF AN
11 ILLEGAL TAX DEVICE OR SOFTWARE IN THE THIRD DEGREE IS A CLASS D FELONY.
12 (4) ANY PERSON WHO VIOLATES ANY PROHIBITION IN SUBDIVISION (A) OF THIS
13 SECTION OR WHO CAUSES ANOTHER PERSON TO VIOLATE ANY PROHIBITION IN
14 SUBDIVISION (A) OF THIS SECTION SHALL BE GUILTY OF CRIMINAL USE OF AN
15 ILLEGAL TAX DEVICE OR SOFTWARE IN THE SECOND DEGREE WHERE THE AGGREGATE
16 TAX LIABILITY PAID THE STATE OR A POLITICAL SUBDIVISION OF THE STATE
17 (WHETHER BY MEANS OF UNDERPAYMENT OR RECEIPT OF REFUND OR BOTH) AS A
18 RESULT OF THE USE OF SUCH DEVICE OR SOFTWARE IS AT LEAST FIFTY THOUSAND
19 DOLLARS LESS THAN THE TAX LIABILITY THAT IS DUE. CRIMINAL USE OF AN
20 ILLEGAL TAX DEVICE OR SOFTWARE IN THE SECOND DEGREE IS A CLASS C FELONY.
21 (5) ANY PERSON WHO VIOLATES ANY PROHIBITION IN SUBDIVISION (A) OF THIS
22 SECTION OR WHO CAUSES ANOTHER PERSON TO VIOLATE ANY PROHIBITION IN
23 SUBDIVISION (A) OF THIS SECTION SHALL BE GUILTY OF CRIMINAL USE OF AN
24 ILLEGAL TAX DEVICE OR SOFTWARE IN THE FIRST DEGREE WHERE THE AGGREGATE
25 TAX LIABILITY PAID THE STATE OR A POLITICAL SUBDIVISION OF THE STATE
26 (WHETHER BY MEANS OF UNDERPAYMENT OR RECEIPT OF REFUND OR BOTH) AS A
27 RESULT OF THE USE OF SUCH DEVICE OR SOFTWARE IS AT LEAST ONE MILLION
28 DOLLARS LESS THAN THE TAX LIABILITY THAT IS DUE. CRIMINAL USE OF AN
29 ILLEGAL TAX DEVICE OR SOFTWARE IN THE FIRST DEGREE IS A CLASS B FELONY.
30 (C) DISPOSITION OF FINES AND INTEREST. ALL FINES, PENALTIES, AND
31 INTEREST LEVIED UNDER THIS SECTION SHALL BE PAID INTO THE STATE TREASURY
32 TO THE CREDIT OF THE GENERAL FUND. HOWEVER, FINES OR INTEREST PAID IN
33 RESPECT TO THE EVASION OF SALES AND COMPENSATING USE TAXES IMPOSED
34 PURSUANT TO THE AUTHORITY OF ARTICLE TWENTY-NINE OF THIS CHAPTER SHALL
35 BE DISPOSED OF AS PROVIDED IN SECTION TWELVE HUNDRED SIXTY-ONE OF THIS
36 CHAPTER.
37 (D) SEPARATE OFFENSE. THE CRIMES AND PENALTIES IN THIS SECTION SHALL
38 BE IN ADDITION TO AND CONSIDERED A SEPARATE OFFENSE FROM ANY OFFENSE
39 UNDER THE OTHER SECTIONS OF THIS ARTICLE OR UNDER THE PENAL LAW.
40 (E) DEFINITIONS. FOR PURPOSES OF THIS SECTION:
41 (1) "DEVICE" INCLUDES AN ELECTRICAL, ELECTRONIC, MECHANICAL, OR OTHER
42 DEVICE.
43 (2) "SOFTWARE" INCLUDES PREWRITTEN OR CUSTOM SOFTWARE, OF ANY NATURE
44 WHATSOEVER, WHETHER SOLD AS PART OF A PACKAGE, AS A SEPARATE COMPONENT,
45 OR OTHERWISE, AND REGARDLESS OF THE MEDIUM BY MEANS OF WHICH THE SOFT-
46 WARE IS CONVEYED TO THE PURCHASER, LESSEE, LICENSEE, OR USER, AND
47 INCLUDES ANY UPDATE TO SUCH SOFTWARE.
48 (3) "CREATION" INCLUDES MANUFACTURING, PRODUCING, PROCESSING, ASSEMBL-
49 ING, FABRICATING, WRITING, PROGRAMMING, UPDATING, AND OTHER PROCESSES
50 THAT CULMINATE IN A DEVICE OR SOFTWARE.
51 (4) "POINT OF SALE DEVICE" MEANS A DEVICE THAT ACCEPTS, RECORDS,
52 COMPILES, PROCESSES, OR STORES DETAILS OF A TRANSACTION AT THE TIME OF
53 OR IN CONJUNCTION WITH A SALE, SUCH AS A COMPUTER, CASH REGISTER AND THE
54 LIKE, AND SHALL INCLUDE, AMONG OTHER THINGS, A TAXIMETER UNDER ARTICLE
55 TWENTY-NINE-A OF THIS CHAPTER AND SIMILAR DEVICES.
A. 10082 3
1 (5) "SALES OR OTHER TRANSACTION DATA" INCLUDES DATA ASSOCIATED WITH
2 PROPERTY OR SERVICES PURCHASED BY A CUSTOMER, THE PRICES FOR EACH ITEM,
3 A TAXABILITY DETERMINATION FOR EACH ITEM, A SEGREGATED TAX AMOUNT FOR
4 EACH OF THE TAXED ITEMS, THE AMOUNT OF CASH OR OTHER CONSIDERATION
5 TENDERED, ANY AMOUNT RETURNED TO THE CUSTOMER IN CHANGE, THE DATE AND
6 TIME OF THE PURCHASE, THE NAME, ADDRESS, AND IDENTIFICATION NUMBER OF
7 THE SELLER, AND THE RECEIPT, SEQUENCE OR INVOICE NUMBER OF THE TRANS-
8 ACTION.
9 (6) "PERSON" SHALL ALSO INCLUDE THE ENTITIES INCLUDED IN SUBDIVISION
10 (A) OF SECTION ELEVEN HUNDRED ONE OF THIS CHAPTER.
11 (7) "WILLFULLY," "THIS CHAPTER," "RELATED STATUTE," AND "RELATED
12 INCOME OR EARNINGS TAX STATUTE" SHALL HAVE THE SAME MEANING AS THOSE
13 TERMS HAVE IN SECTION EIGHTEEN HUNDRED ONE OF THIS ARTICLE.
14 S 2. The tax law is amended by adding a new section 177-a to read as
15 follows:
16 S 177-A. DEVICES AND SOFTWARE USED TO EVADE TAX BANNED, CIVIL PENAL-
17 TIES. (1) CIVIL PENALTIES. (A) ANY PERSON WHO USES A DEVICE OR SOFTWARE
18 BANNED PURSUANT TO SECTION EIGHTEEN HUNDRED TWENTY-TWO OF THIS CHAPTER
19 TO EVADE ANY TAX DUE UNDER THIS CHAPTER OR A RELATED STATUTE OR TO EVADE
20 THE PAYMENT OR PAYMENT OVER OF ANY MONEYS COLLECTED PURPORTEDLY AS TAX
21 SHALL BE LIABLE FOR A PENALTY EQUAL TO THREE HUNDRED PERCENT OF THE
22 AMOUNT EVADED OR ESTIMATED TO BE EVADED TOGETHER WITH INTEREST AT THE
23 UNDERPAYMENT RATE SET BY THE COMMISSIONER AS DESCRIBED IN SUBDIVISION
24 (E) OF SECTION ONE THOUSAND NINETY-SIX OF THIS CHAPTER IN ADDITION TO
25 ANY CRIME OR PENALTY UNDER THIS CHAPTER OR OTHER LAW THAT SUCH PERSON
26 MAY BE SUBJECT.
27 (B) TWO OR MORE PERSONS WHO CONSPIRE TO USE A DEVICE OR SOFTWARE
28 BANNED PURSUANT TO SECTION EIGHTEEN HUNDRED TWENTY-TWO OF THIS CHAPTER
29 IN A SCHEME TO EVADE ANY TAX DUE UNDER THIS CHAPTER OR A RELATED STATUTE
30 OR TO EVADE THE PAYMENT OR PAYMENT OVER OF ANY MONEYS COLLECTED PURPORT-
31 EDLY AS TAX SHALL BE LIABLE FOR A PENALTY EQUAL TO THREE HUNDRED PERCENT
32 OF THE AMOUNT EVADED OR ESTIMATED TO BE EVADED TOGETHER WITH INTEREST AT
33 THE UNDERPAYMENT RATE SET BY THE COMMISSIONER AS DESCRIBED IN SUBDIVI-
34 SION (E) OF SECTION ONE THOUSAND NINETY-SIX OF THIS CHAPTER IN ADDITION
35 TO ANY CRIME OR PENALTY UNDER THIS CHAPTER OR OTHER LAW THAT SUCH
36 PERSONS MAY BE SUBJECT. SUCH PERSONS SHALL BE JOINTLY AND SEVERALLY
37 LIABLE FOR THE TOTAL AMOUNT OF THE PENALTY AND INTEREST. A PERSON WHO
38 SELLS, LEASES, OR LICENSES THE USE OF SUCH A BANNED DEVICE OR SOFTWARE
39 TO ANOTHER PERSON WHO USES THE BANNED DEVICE OR SOFTWARE TO EVADE THE
40 PAYMENT OF ANY SUCH TAX OR MONEYS COLLECTED PURPORTEDLY AS TAX SHALL BE
41 PRESUMED TO HAVE CONSPIRED TO USE A BANNED DEVICE OR SOFTWARE IN A
42 SCHEME TO EVADE ANY TAX DUE WITH SUCH OTHER PERSON.
43 (C) ANY PERSON WHO DESIGNS, ENGINEERS, CREATES, OFFERS TO SELL OR
44 LEASE OR LICENSE TO USE, TRANSPORTS, POSSESSES, MAINTAINS, SERVICES, OR
45 REPAIRS A DEVICE OR SOFTWARE BANNED PURSUANT TO SECTION EIGHTEEN HUNDRED
46 TWENTY-TWO OF THIS CHAPTER, AND KNOWS, OR REASONABLY SHOULD HAVE KNOWN,
47 THAT THE DEVICE OR SOFTWARE WILL BE USED TO EVADE TAX OR PAYMENT OR
48 PAYMENT OVER OF ANY MONEYS COLLECTED AS A TAX SHALL BE LIABLE FOR A
49 PENALTY EQUAL TO THREE HUNDRED PERCENT OF THE AMOUNT EVADED OR ESTIMATED
50 TO BE EVADED TOGETHER WITH INTEREST AT THE UNDERPAYMENT RATE SET BY THE
51 COMMISSIONER AS DESCRIBED IN SUBDIVISION (E) OF SECTION ONE THOUSAND
52 NINETY-SIX OF THIS CHAPTER IN ADDITION TO ANY CRIME OR PENALTY UNDER
53 THIS CHAPTER OR OTHER LAW THAT SUCH PERSONS MAY BE SUBJECT.
54 (D) THE COMMISSIONER SHALL ASSESS PENALTY AND INTEREST UNDER THIS
55 SUBDIVISION IN ACCORD WITH PROCEDURES APPLICABLE TO THE TYPE OF TAX
56 FOUND TO HAVE BEEN EVADED.
A. 10082 4
1 (2) ESTIMATION OF TAX EVADED. IF A RETURN OR REPORT REQUIRED TO BE
2 FILED BY THIS CHAPTER OR A RELATED STATUTE IS INCORRECT OR INSUFFICIENT
3 BECAUSE THE PERSON REQUIRED TO FILE IT IS FOUND TO HAVE USED A DEVICE OR
4 SOFTWARE BANNED PURSUANT TO SECTION EIGHTEEN HUNDRED TWENTY-TWO OF THIS
5 CHAPTER WITH INTENT TO EVADE TAX, THE COMMISSIONER SHALL DETERMINE THE
6 AMOUNT OF TAX DUE FROM SUCH INFORMATION AS MAY BE AVAILABLE. IF NECES-
7 SARY, THE COMMISSIONER MAY ESTIMATE TAX ON THE BASIS OF EXTERNAL
8 INDICES, SUCH AS STOCK ON HAND, PURCHASES, RENTAL PAID, NUMBER OF ROOMS,
9 LOCATION, SCALE OF RENTS OR CHARGES, COMPARABLE RENTS OR CHARGES, TYPE
10 OF ACCOMMODATIONS AND SERVICE, NUMBER OF EMPLOYEES OR OTHER FACTORS. IN
11 THE CASE OF RETAIL FOOD STORES AND OTHER PARTICIPANTS APPROVED FOR
12 PARTICIPATION IN THE FEDERAL FOOD STAMP PROGRAM UNDER OR PURSUANT TO THE
13 FEDERAL FOOD STAMP ACT OF NINETEEN HUNDRED SEVENTY-SEVEN (7 U.S.C. S
14 2011 ET SEQ.), AS AMENDED, WHOSE RECORDS ARE INCOMPLETE OR INADEQUATE TO
15 DETERMINE TAX, THE EXTERNAL INDICES UPON WHICH TAX MAY BE ESTIMATED AND
16 DETERMINED MAY ALSO INCLUDE INFORMATION CONTAINED IN APPLICATIONS,
17 UPDATES OF APPLICATIONS, REDEMPTION CERTIFICATES, RETURNS AND REPORTS
18 WHICH SUCH RETAIL FOOD STORES AND OTHER PARTICIPANTS FURNISH TO OR ARE
19 FURNISHED BY THE UNITED STATES GOVERNMENT OR THIS STATE OR THEIR AGEN-
20 CIES IN ORDER FOR SUCH RETAIL FOOD STORES AND OTHER PARTICIPANTS TO
21 PARTICIPATE IN THE FOOD STAMP PROGRAM OR TO REDEEM COUPONS ISSUED UNDER
22 OR PURSUANT TO SUCH FOOD STAMP ACT AND ANY OTHER AVAILABLE INFORMATION
23 CONSIDERED RELEVANT. WHENEVER SUCH TAX IS ESTIMATED AS PROVIDED FOR IN
24 THIS SUBDIVISION, THE COMMISSIONER'S NOTICE TO SUCH PERSON SHALL CONTAIN
25 A STATEMENT IN BOLD FACE TYPE CONSPICUOUSLY PLACED ON SUCH NOTICE ADVIS-
26 ING THE TAXPAYER: THAT THE AMOUNT OF THE TAX WAS ESTIMATED; THAT THE TAX
27 MAY BE CHALLENGED THROUGH A HEARING PROCESS; AND THAT THE PETITION FOR
28 SUCH CHALLENGE MUST BE FILED WITH THE DIVISION OF TAX APPEALS WITHIN
29 NINETY DAYS. THE COMMISSIONER SHALL OTHERWISE ASSESS TAX ESTIMATED
30 PURSUANT TO THIS SUBDIVISION IN ACCORDANCE WITH PROCEDURES APPLICABLE TO
31 THE TYPE OF TAX FOUND TO HAVE BEEN EVADED.
32 (3) REIMBURSEMENT OF COMMISSIONER'S EXPENSES. IF THE COMMISSIONER
33 EMPLOYS OR HIRES A COMPUTER OR SOFTWARE FORENSIC EXPERT OR OTHER PERSON
34 TO INVESTIGATE AND DETECT OR FIND THE USE OF A DEVICE OR SOFTWARE BANNED
35 PURSUANT TO SECTION EIGHTEEN HUNDRED TWENTY-TWO OF THIS CHAPTER BY A
36 PERSON REQUIRED TO FILE A RETURN OR REPORT REQUIRED UNDER OR PURSUANT TO
37 THE AUTHORITY OF THIS CHAPTER OR RELATED STATUTE, AND SUCH EXPERT OR
38 OTHER PERSON DETECTS OR FINDS THAT SUCH PERSON REQUIRED TO FILE A RETURN
39 OR REPORT HAS USED SUCH A BANNED DEVICE OR SOFTWARE, OR COMBINATION OF
40 THEM, AND THE COMMISSIONER FINDS THAT SUCH PERSON HAS EVADED THE REPORT-
41 ING OR PAYMENT OR PAYMENT OVER OF ANY TAX OR MONEYS COLLECTED PURPORTED-
42 LY AS TAX, THEN THE COMMISSIONER SHALL BE AUTHORIZED TO CHARGE TO SUCH
43 PERSON THAT SO EVADED TAX OR THE PAYMENT OR PAYMENT OVER OF SUCH MONEYS
44 THE COMMISSIONER'S COSTS AND EXPENSES TO EMPLOY OR HIRE SUCH EXPERT OR
45 OTHER PERSON FOR SUCH INVESTIGATION, INCLUDING ALL REASONABLE COSTS AND
46 EXPENSES OF THE COMMISSIONER OR OF SUCH EXPERT OR OTHER PERSON. ANY SUCH
47 COSTS AND EXPENSES CHARGED UNDER THIS SUBDIVISION SHALL BE IN ADDITION
48 TO ANY CIVIL OR CRIMINAL FINES, PENALTIES, AND INTEREST THAT MAY BE
49 IMPOSED BY ANY OTHER PROVISION OF LAW.
50 (4) LOSS OF CERTIFICATE OF AUTHORITY. IF THE COMMISSIONER HAS ISSUED A
51 CERTIFICATE OF AUTHORITY UNDER SECTION ELEVEN HUNDRED THIRTY-FOUR OF
52 THIS CHAPTER TO A PERSON, AND THE COMMISSIONER FINDS THAT THE PERSON HAS
53 USED SUCH A BANNED DEVICE OR SOFTWARE, OR COMBINATION OF THEM, TO EVADE
54 THE REPORTING OR PAYMENT OR PAYMENT OVER OF ANY TAX OR ANY MONEYS
55 COLLECTED PURPORTEDLY AS TAX UNDER THIS CHAPTER OR A RELATED STATUTE,
56 THE COMMISSIONER SHALL REVOKE SUCH CERTIFICATE OF AUTHORITY PURSUANT TO
A. 10082 5
1 THE PROCEDURES SET FORTH IN SECTION ELEVEN HUNDRED THIRTY-FOUR OF THIS
2 CHAPTER; PROVIDED HOWEVER, THAT A PERSON WHOSE CERTIFICATE OF AUTHORITY
3 HAS BEEN SO REVOKED SHALL NOT BE ALLOWED TO APPLY FOR OR HOLD ANY
4 CERTIFICATE OF AUTHORITY ISSUED UNDER SUCH SECTION ELEVEN HUNDRED THIR-
5 TY-FOUR FOR A PERIOD OF FIVE YEARS FROM THE EFFECTIVE DATE OF SUCH REVO-
6 CATION. IN ADDITION, SUCH PERSON SHALL NOT BE ALLOWED TO BE A "PERSON
7 REQUIRED TO COLLECT TAX" WITH REGARD TO ANY OTHER PERSON THAT HOLDS OR
8 SEEKS TO APPLY FOR SUCH A CERTIFICATE OF AUTHORITY DURING SUCH FIVE YEAR
9 PERIOD, AND THE COMMISSIONER SHALL NOT ISSUE A CERTIFICATE OF AUTHORITY
10 DURING SUCH FIVE YEAR PERIOD TO ANY PERSON WHO EMPLOYS SUCH PERSON WHOSE
11 CERTIFICATE WAS SO REVOKED OR TO ANY PERSON IN WHICH SUCH PERSON WHOSE
12 CERTIFICATE WAS SO REVOKED IS A PERSON REQUIRED TO COLLECT TAX OR HAS A
13 TEN PERCENT OR MORE OWNERSHIP INTEREST OF ANY NATURE. "PERSON REQUIRED
14 TO COLLECT TAX" SHALL HAVE THE SAME MEANING AS SUCH TERM HAS IN SECTION
15 ELEVEN HUNDRED THIRTY-ONE OF THIS CHAPTER.
16 (5) DISPOSITION OF FINES AND INTEREST. ALL FINES, PENALTIES, AND
17 INTEREST LEVIED UNDER THIS SECTION SHALL BE PAID INTO THE STATE TREASURY
18 TO THE CREDIT OF THE GENERAL FUND. HOWEVER, FINES OR INTEREST PAID IN
19 RESPECT TO THE EVASION OF SALES AND COMPENSATING USE TAXES IMPOSED
20 PURSUANT TO THE AUTHORITY OF ARTICLE TWENTY-NINE OF THIS CHAPTER SHALL
21 BE DISPOSED OF AS PROVIDED IN SECTION TWELVE HUNDRED SIXTY-ONE OF THIS
22 CHAPTER.
23 (6) ADDITIONAL FINES, PENALTIES AND INTEREST. THE FINES, PENALTIES,
24 AND INTEREST IN THIS SECTION SHALL BE IN ADDITION TO ANY PENALTIES AND
25 INTEREST IMPOSED BY ANY OTHER SECTION OF THIS CHAPTER OR OTHER LAW.
26 (7) DEFINITIONS. FOR PURPOSES OF THIS SECTION, THE DEFINITIONS IN
27 SECTION EIGHTEEN HUNDRED TWENTY-TWO OF THIS CHAPTER SHALL BE APPLICABLE.
28 S 3. This act shall take effect January 1, 2015.
