New York Laws
Title 6 - Contributions to Fund
575-A - Penalties Relating to Wage Information.

(a) for the first failure for any calendar quarter in any eight
consecutive calendar quarters, one dollar for each employee, not to
exceed one thousand dollars;
(b) for the second failure for any calendar quarter in any eight
consecutive calendar quarters, five dollars for each employee, not to
exceed two thousand dollars;
(c) for any subsequent failure in any calendar quarter in any eight
consecutive calendar quarters, twenty-five dollars for each employee,
not to exceed five thousand dollars.
2. In those instances where a failure to comply is discovered in
relation to a specific claimant's claim for benefits, the penalty shall
be twenty-five dollars for each such occurrence.
3. If such employer provides complete and correct wage reporting
information within thirty days after the department sends notice of such
failure to the employer, then the penalty provided for by subdivision
one of this section shall be abated.
4. The penalties imposed and collected pursuant to this section shall
be credited to the special fund established pursuant to section five
hundred fifty-two of this article.