N.Y. LAB Law § 728

§ 728. Enforcement of financial reporting and accounting duties. 1.\nAny officer, agent, or employee of any labor organization or employer\norganization, or any employer or labor relations consultant who wilfully\nfails or refuses to comply with any provision of sections seven hundred\ntwenty-six or seven hundred twenty-seven of this article shall be guilty\nof a misdemeanor, punishable by imprisonment for not more than one year,\nor by a fine of not more than one thousand dollars, or by both.\n 2. Any officer, agent, or employee of a labor organization or employer\norganization, or any employer or labor relations consultant who\nknowingly causes any person to fail or refuse to comply with any\nprovision of sections seven hundred twenty-six or seven hundred\ntwenty-seven of this article shall be guilty of a misdemeanor,\npunishable by imprisonment for not more than one year, or by a fine of\nnot more than one thousand dollars, or by both.\n 3. Any prosecution brought under subdivisions one and two of this\nsection shall, in the case of a labor organization or an employer\norganization, be conducted in the county where such organization has a\nplace of business and, in the case of an employer or labor relations\nconsultant, in the county where such person resides or has a place of\nbusiness; provided, however, that if such organization does not have a\nplace of business within the state of New York or such person has\nneither a residence nor place of business within the state, the\nprosecution shall be conducted in the county of Albany.\n 4. If any officer, agent, or employee of a labor organization or\nemployer organization, or any employer or labor relations consultant\nfails or refuses to comply with any provision of sections seven hundred\ntwenty-six or seven hundred twenty-seven of this article, or causes any\nperson to fail or refuse to comply with the provisions of these\nsections, the industrial commissioner may issue an order directing\ncompliance. If the order is not complied with within ten days after\nissuance, there may be instituted in the name of the people of the state\na proceeding to compel compliance with these sections.\n