Pursuant to NYS Tax Law, § 1801 (a)(4)(6) and §§ 1802
through 1807 and any other applicable sections of the state's
tax law:
A. Any person who engages in any act to defraud the state or its political
subdivisions or a government instrumentality within the state by false
or fraudulent pretenses, representations, or promises as to any material
matter in connection to sales and use taxes shall be subject to a
Class I fine in the sum of $1,500. Every day of operation without
a license shall constitute a separate violation and shall be punishable
by a fine of $1,500 per violation.
B. Any unlicensed vendor who collects sales tax on unlicensed products
may be fined in accordance with § 1801(a)(4) and §§ 1802
through 1807 above.
C. Any unlicensed vendor who fraudulently fails to pay or pay over any
tax due pursuant to Tax Law, § 1145(a)(2) may be subject
to cease and desist notices from the City of Buffalo.
The Commissioner of Permit and Inspection Services, in accordance
with the powers vested in him/her under the provisions of § 17-2
of the Charter of the City of Buffalo, may suspend, revoke, or refuse
the renewal thereof, for cause any license issued to any business
or person under any provision of the Code of the City of Buffalo after
a hearing before the Commissioner upon three days' notice, and
upon the determination by the Commissioner that the licensee has violated
this chapter.