N.Y. VAT Law § 1805

§ 1805. Plea of guilty, how put in. The provisions of section 170.10\nof the criminal procedure law and the provisions of section eighteen\nhundred seven of this article may be waived, to the extent hereinafter\nindicated, by a defendant charged with a violation of any provision of\nthe tax law or the transportation law regulating traffic, or a traffic\ninfraction, as defined in this chapter, other than a third or subsequent\nspeeding violation committed within a period of eighteen months,\nprovided that he shall submit to the local criminal court having\njurisdiction, in person, by duly authorized agent, by first class mail\nor by registered or certified mail, return receipt requested, an\napplication setting forth (a) the nature of the charge, (b) the\ninformation or instructions required by section eighteen hundred seven\nof this article to be given defendant upon arraignment, (c) that\ndefendant waives arraignment in open court and the aid of counsel, (d)\nthat he pleads guilty to the offense as charged, (e) that defendant\nelects and requests that the charge be disposed of and the fine or\npenalty fixed by the court, pursuant to this section, (f) any statement\nor explanation that the defendant may desire to make concerning the\noffense charged and (g) that defendant makes all statements with respect\nto such application under penalty of perjury. This application shall be\nin such form as the commissioner shall prescribe and a copy thereof\nshall be handed to the defendant by the officer charging him with such\noffense. Thereupon the local criminal court may proceed as though the\ndefendant had been convicted upon a plea of guilty in open court,\nprovided, however, that any imposition of fine or penalty hereunder\nshall be deemed tentative until such fine or penalty shall have been\npaid and discharged in full, prior to which time such court, in its\ndiscretion, may annul any proceedings hereunder, including such\ntentative imposition of fine or penalty, and deny the application, in\nwhich event the charge shall be disposed of pursuant to the applicable\nprovisions of law, as though no proceedings had been had under this\nsection. If upon receipt of the aforesaid application such court shall\ndeny the same, it shall thereupon inform the defendant of this fact, and\nthat he is required to appear before the said court at a stated time and\nplace to answer the charge which shall thereafter be disposed of\npursuant to the applicable provisions of law.\n