N.Y. SOS Law § 389

§ 389. Penalty for violations. 1. Except as hereinafter provided, any\nperson, corporation, agency, society, institution or other organization,\nwilfully violating this title, other than section three hundred ninety-g\nof this title, or failing to comply with any order which the department\nis authorized under this title to make, shall be guilty of a\nmisdemeanor.\n 2. (a) Any person, corporation, society, institution or other\norganization who or which violates the provisions of subdivision six of\nsection three hundred seventy-four of this chapter shall be guilty of a\nmisdemeanor, for the first such offense. Any person, corporation,\nsociety, institution or other organization who or which violates the\nprovisions of subdivision six of section three hundred seventy-four of\nthis chapter, after having been once convicted of violating such\nprovisions, shall be guilty of a felony.\n (b) Notwithstanding the provisions of paragraph (a) of this\nsubdivision, any person, corporation, society, institution or other\norganization who or which violates subdivision six of section three\nhundred seventy-four of this title, where such unlawful compensation or\nthing of value accepted or received exceeds five thousand dollars in\nvalue, shall be guilty of a class E felony as defined in the penal law.\nAny person, corporation, society, institution, or other organization who\nor which violates subdivision six of section three hundred seventy-four\nof this title, where such unlawful compensation or thing of value\naccepted or received exceeds five thousand dollars in value, after\nhaving been previously convicted of violating subdivision six of section\nthree hundred seventy-four of this title, shall be guilty of a class D\nfelony as defined in the penal law.\n