§ 19-04 Penalties, Refunds.
RCNY § 19-04
(a)Any person not meeting the requirements for exemption who wrongfully obtains or uses an exemption certificate shall, in addition to the tax due, be liable for a penalty of not more than one hundred dollars if such certificate was obtained or used through negligence, and a penalty of not more than five hundred dollars if such certificate was obtained or used through fraud. The term "uses" includes failure to notify the vendor and the Department of Finance of change of parking location or primary residence, sale or transfer of the vehicle for which a certificate was issued, commercial use or other reason for loss of eligibility for exemption. These penalties shall be in addition to any penalties imposed under Section 1145 of Article 28 of the New York State Tax Law.
(b)An individual resident shall not be entitled to a refund or credit with respect to any amount of tax paid to a vendor prior to the date such individual resident submitted to the vendor a valid exemption certificate.
