1. Any person required to collect tax who violates any provision of
section 27-2803 of this title shall receive a warning notice for the
first such violation. A person required to collect tax shall be liable
to the state of New York for a civil penalty of two hundred fifty
dollars for the first violation after receiving a warning and five
hundred dollars for any subsequent violation in the same calendar year.
For purposes of this section, each commercial transaction shall
constitute no more than one violation. A hearing or opportunity to be
heard shall be provided prior to the assessment of any civil penalty.
2. The department, the department of agriculture and markets, and the
attorney general are hereby authorized to enforce the provisions of this
title, and all monies collected shall be deposited to the credit of the
environmental protection fund established pursuant to section
ninety-two-s of the state finance law.