Internal prototype — noindexed, not linked from public navigation yet.

Statutes » New York » VAT Law » Title 3

N.Y. VAT Law § 392

This is the official text of N.Y. VAT Law § 392, 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.

Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.

False statements, alteration of records or substitution in connection with any examination

Official statutory text

§ 392. False statements, alteration of records or substitution in\nconnection with any examination. Any person knowingly making a false\nstatement in an application for any document issued by the commissioner\nor in any proof or statement in writing in connection with such an\napplication, or who shall deceive or substitute or cause another to\ndeceive or substitute in connection with any examination hereunder, or\nwho shall wilfully alter a number plate (except for restoration purposes\npursuant to schedule G of subdivision seven of section four hundred one\nof this chapter), or make a material alteration on any document issued\npursuant to this chapter, or unlawfully use a validating device on a\ncertificate of registration, license or any other form, shall be guilty\nof a misdemeanor. A person who operates a motor vehicle upon the public\nhighway displaying or using any document that he or she knows has been\nobtained in violation of this section, shall be guilty of a misdemeanor.\nNothing contained in this section shall prohibit the imposition of a\ncharge of any other offense set forth in this chapter or any other\nprovision of law for any acts arising out of the same incident.\n

Status: in_force · Read it on the official government site

Need a lawyer in New York?

Find a New York lawyer
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.