New York Laws
Title 2-D - Tax Exemption and Deferral of Tax Payments for Certain Industrial and Commercial Properties in a City of One Million or More Persons
489-KKKK - Penalties for Non-Compliance, False Statements and Omissions.

§ 489-kkkk. Penalties for non-compliance, false statements and
omissions. 1. The department of finance may deny, reduce, suspend,
revoke or terminate any exemption from or abatement or deferral of tax
payments pursuant to this title whenever (a) a recipient fails to comply
with the requirements of this title or the rules promulgated by the
department of finance pursuant thereto; or (b) an application,
certificate, report or other document delivered by an applicant or
recipient hereunder contains a false or misleading statement as to a
material fact or omits to state any material fact necessary in order to
make the statements therein not false or misleading, and may declare any
applicant or recipient who makes such false or misleading statement or
omission to be ineligible for future exemption, abatement or deferral
pursuant to this title for the same or other property.

2. Notwithstanding any other law to the contrary, a recipient shall be
personally liable for any taxes owed pursuant to this title whenever
such recipient fails to comply with such law and rules or makes such
false or misleading statement or omission, and the department of finance
determines that such act was due to the recipient's willful neglect, or
that under the circumstances such act constituted a fraud on the
department of finance or a buyer or prospective buyer of the property.
The remedy provided herein for an action in personam shall be in
addition to any other remedy or procedure for the enforcement of
collection of delinquent taxes provided by any general, special or local
law. Any lease provision which obligates a tenant to pay taxes which
become due because of willful neglect or fraud by the recipient, or
otherwise relieve or indemnify the recipient from any personal liability
arising hereunder, shall be void as against public policy except where
the imposition of such taxes or liability is occasioned by actions of
the tenant in violation of the lease.