NYC 9/11 Public Portal Document
MAR-17-2000 04:24 P.07i07
tax, or interest or penalties thereon, shall be
intent that
equal
evaded, and any such person shall be subject to a penalty
additions to
to two hundred percent of any otherwise applicable
be in
tax. The penalty imposed under this subdivision shall
any otherwise applicable additions to tax. The
addition to
commissioner of finance shall have the power, in his or her
this
discretion, to waive, reduce or compromise any penalty under
subdivision d
or
e. Any erson who, with the intent that tax, or interest
thereon, be evaded, shall, for a fee or other
penalties
or as an incident to the performance of other
compensation
such person receives compensation, aid or
services for which
preparation or
assist in, or procure, counsel, or advise the
amended
presentation under, or in connection with any return,
claim for credit or refund containing a material
return or
of fact in connection with claiming the
misrepresentation
misrepresentation of
benefits of this section, or make a material
this section for
fact in connection with claiming the benefits of
refund, whether
any return, amended return or claim for credit or
or consent of
or not such misrepresentation is with the knowledge
amended
the person authorized or required to present such return,
not
return or claim for credit or refund, shall pay a penalty
exceeding ten thousand dollars.
9 2. This act shall take effect immediately.
TOTAL P.07
NYC-WTC 000137063
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