N.Y. TAX Law § 1812-E

§ 1812-e. Person not registered as a residual petroleum product\nbusiness. Any person who, while not registered as a residual petroleum\nproduct business pursuant to the provisions of article thirteen-A of\nthis chapter, imports or causes any residual petroleum product to be\nimported into the state, or produces, refines, manufactures or compounds\nresidual petroleum product within the state, or makes a sale or use of\nresidual petroleum product within the state (other than a self-use of\nresidual petroleum product which has been the subject of a retail sale\nto such person) shall be guilty of a misdemeanor. Provided, however, if\nthe tax liability with respect to such product under such article\nthirteen-A is equal to or greater than one thousand dollars, then such\nperson shall be guilty of a class E felony. Provided, further, if,\nwithin any ninety-day period, residual petroleum product is imported or\ncaused to be imported into this state or produced, refined,\nmanufactured, or compounded within the state or sold or used (other than\na self-use of residual petroleum product which has been the subject of a\nretail sale to such person) by any person while not so registered as a\nresidual petroleum product business and the tax liability under such\narticle thirteen-A with respect to such product so imported, caused to\nbe imported or produced, refined, manufactured, or compounded during\nsuch ninety-day period totals one thousand dollars or more, then such\nperson shall be guilty of a class E felony.\n