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N.Y. VAT Law § 357

This is the official text of N.Y. VAT Law § 357, part of New York’s VAT Law — part of the compiled statutory law of New York, published by the state as "VAT Law." Browse the sections below, each linked to its official government source.

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Failing to report convictions and judgments

Official statutory text

§ 357. Failing to report convictions and judgments. Any person\nrequired to forward to the commissioner a record of a conviction or a\njudgment for damages as provided in section three hundred thirty-six,\nwho wilfully fails or neglects to do so, shall be punished by a fine of\nnot less than ten dollars for each separate offense.\n

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.