N.Y. VAT Law § 511-D

§ 511-d. Aggravated failure to answer appearance tickets or pay fines\nimposed. 1. A person is guilty of the offense of aggravated failure to\nanswer appearance tickets or pay fines imposed when such person has in\neffect twenty or more suspensions, imposed on at least twenty separate\ndates, for failure to answer, appear or pay a fine pursuant to\nsubdivision three of section two hundred twenty-six or subdivision\nfour-a of section five hundred ten of this chapter.\n 2. A person may be prosecuted for a violation of this section in any\ncourt of competent jurisdiction in any county: (a) in which more than\nten tickets which resulted in suspension for failures to answer, appear\nor pay fines were issued, or (b) in which the twentieth or any\nsubsequent ticket which resulted in a suspension for failure to answer,\nappear or pay a fine was issued. The provisions of this subdivision\nshall not apply to any suspension which has been terminated prior to the\ndefendant's being charged with a violation of this section.\n 3. Aggravated failure to answer appearance tickets or pay fines\nimposed is a misdemeanor. When a person is convicted of this crime, the\nsentence of the court must be: (i) a fine of not less than five hundred\ndollars; or (ii) a term of imprisonment of not more than one hundred\neighty days; or (iii) both such fine and imprisonment.\n