New York Laws
Article 7 - Miscellaneous Provisions.
131 - Payroll Records.

(2) Employers subject to subsection (e) of section two thousand three
hundred four of the insurance law and subdivision two of section
eighty-nine of this chapter shall keep a true and accurate record of
hours worked for all construction classification employees. The willful
failure to keep such record, or the knowing falsification of any such
record, may be prosecuted as insurance fraud in accordance with the
provisions of section 176.05 of the penal law.
(3) The chair, upon finding that an employer has failed to keep true
and accurate records as required by this section, may impose upon such
employer, in addition to all other penalties, fines or assessments
provided for in this chapter, one thousand dollars for each ten day
period of non-compliance or a sum not in excess of two times the cost of
compensation for its payroll for the period of such violation, which sum
shall be paid into the uninsured employers' fund created under section
twenty-six-a of this chapter. When an employer fails to provide business
records sufficient to enable the chair to determine the employer's
payroll for the period requested for the calculation of the penalty
provided in this section, the imputed weekly payroll for each employee,
corporate officer, sole proprietor, or partner shall be the New York
state average weekly wage, multiplied by 1.5. Where the employer is a
corporation, the corporation and any of the following shall be liable
for the penalty provided in this subdivision: the president, secretary
and treasurer. If the employer shall within thirty days after notice of
the imposition of a penalty by the chair pursuant to this subdivision
make an application in affidavit form for a redetermination review of
such penalty, the chair shall make a decision in writing on the issues
raised on such application.