WTC Records Folder 0123 Clippings label, Sept 2001

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