N.Y. ENV Law § 71-1941

§ 71-1941. Penalties and liability for spills of bulk liquids.\n 1. Except where the owner of or a person in actual or constructive\npossession or control of more than one thousand one hundred gallons, in\nbulk, of any liquid including petroleum which, if released, would or\nwould be likely to pollute the lands or waters of the state including\nthe groundwaters thereof can prove that the entry or presence of any\npart of such liquid onto such lands or into or in such waters causing or\ncontributing to a condition therein in contravention of the standards\nadopted or deemed adopted by the water pollution control board or any of\nits legal successors was caused solely by (A) an act of God, (B) an act\nof war, (C) negligence on the part of the United States or New York\nState Government or (D) an act or omission of a third party without\nregard to whether any such act or omission was or was not negligent, or\nany combination of the foregoing clauses, such owner or person shall be\nliable for a penalty of not more than three thousand seven hundred fifty\ndollars for an initial incident resulting in or contributing to such a\ncontravention and for an additional penalty not to exceed seven hundred\nfifty dollars for each day during which such contravention or\ncontribution thereto continues, and in addition shall be liable to the\npeople of the state of New York for the actual costs incurred by or on\nbehalf of the people of the state for the removal or neutralization of\nsuch liquid and for any and all reasonable measures taken or attempted\nto reduce, limit or diminish the extent or effect of such contravention.\n 2. Such penalty or reimbursement or both due the people of the state\nby reason of the liability provided in subdivision one of this section\nmay be assessed by the commissioner by order after a hearing or hearings\nnoticed and conducted and reviewable as provided in title nine of\narticle seventeen, or opportunity to be heard, or be recovered in an\naction or actions brought by the attorney general.\n 3. In assessing the amount of any such penalty the commissioner or\ncourt shall consider:\n a. The type, extent and amount of damage which resulted from such\nincident.\n b. The degree of care taken by or on behalf of the party charged to\nprevent the occurrence of the incident.\n c. The efforts made by or on behalf of the party charged to reduce or\nmitigate the damage which resulted from the incident.\n