NYC 9/11 Public Portal Document
MAR-17-2000 04:27 P.07
penalties thereon, shall be
intent that tax, or interest or
subject to a penalty equal
evaded, and any such person shall be
otherwise applicable additions to
to two hundred percent of any
subdivision shall be in
tax. The penalty imposed under this
additions to tax. The
addition to any otherwise applicable
power, in his or her
commissioner of finance shall have the
enalt under this
discretion, to waive, reduce or compromise any
subdivision d.
interest or
e. Any erson who, with the intent that tax, or
shall, for a fee or other
penalties thereon, be evaded,
incident to the performance of other
compensation or as an
aid or
services for which such person receives compensation.
advise the preparation or
assist in, or procure, counsel, or
any return, amended
presentation under, Sr in connection with
or refund containing a material
return or claim for credit
connection with claiming the
misrepresentation of fact in
misrepresentation of
benefits of this section, or make a material
benefits of this section for
fact in connection with claiming the
credit or refund, whether
any return, amended return or claim for
knowledge or consent of
or not such misrepresentation is with the
such return, amended
the person authorized or required to present
shall pay a penalty not
return or claim for credit or refund,
exceeding ten thousand dollars.
immediately.
5 2. This act shall take effect
TOTAL P.07
NYC-WTC 000137046
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