§ 1-12 Effect of Amnesty.
RCNY § 1-12
(a)Under the amnesty program, civil and criminal penalties will be waived upon timely written application by an eligible taxpayer, payment of tax and interest due, and the filing of any required returns. Once amnesty is granted, all penalties (as described in paragraphs (1) and (2) of this subdivision) are waived and any civil, administrative or criminal proceeding is barred relating to the designated tax. (Administrative Code § 11-125(b), as added by Local Law 23 of 1994) (see: 19 RCNY § 1-13, infra, Eligibility and 19 RCNY § 1-14, infra, Requirements for Amnesty.) (1) Civil penalties that may be waived under amnesty include, but are not limited to, all civil penalties imposed on taxpayers pursuant to Chapters 7, 11, 21 and 25 of Title 11 of the Administrative Code.
(2)Criminal penalties that may be waived under amnesty include applicable criminal offenses defined in the Administrative Code.
(b)The waiver of penalties and prohibition against prosecution apply only to the designated tax and interest for which amnesty is granted. Penalties will be imposed and proceedings will not be barred relating to any amounts of tax that are later determined to be due in excess of the amnesty payments. Example: A taxpayer applies for and receives amnesty for a 1992 commercial rent or occupancy tax liability in the amount of $2,000 of tax plus interest. After the end of the amnesty period, it is finally determined that the taxpayer actually owed $3,000 of tax plus interest. Since the amount due was not finally determined prior to amnesty, the amount paid under amnesty was valid and amnesty is not revoked on the $2,000 of tax plus interest. However, penalties may be imposed and civil, administrative and criminal proceedings may be brought against the taxpayer as to the $1,000 of tax plus interest.
(c)Criminal proceeding. Any criminal prosecution of the taxpayer for nonpayment, delinquency or fraud relating to the designated tax is barred once amnesty is granted. This includes applicable criminal offenses defined in the Administrative Code. Example: On June 20, 1992, a taxpayer subject to the commercial rent or occupancy tax, willfully made and subscribed to a false return filed with the Commissioner of Finance for the tax year ending May 31, 1992. The taxpayer applies for amnesty, files the required returns and makes full payment of tax and interest due. Amnesty is granted. Criminal prosecution for willfully subscribing to and filing a false return for the tax year ending May 31, 1992 under § 11-4009 of the Administrative Code will be barred.
