N.Y. ENV Law § 27-2807

This is the official text of N.Y. ENV Law § 27-2807, part of New York’s ENV Law — part of the compiled statutory law of New York, published by the state as "ENV Law." Browse the sections below, each linked to its official government source.

Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.

Violations

Official statutory text

§ 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

Status: in_force · Read it on the official government site

Need a lawyer in New York?

Find a New York lawyer
About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.