§ 1817. Sales and compensating use taxes.-- (a) Any person required to\nobtain a certificate of authority under section eleven hundred\nthirty-four of this chapter who, without possessing a valid certificate\nof authority, willfully (1) sells tangible personal property or services\nsubject to tax, receives amusement charges or operates a hotel or short\nterm rental unit, (2) purchases or sells tangible personal property for\nresale, or (3) sells petroleum products; and any person who fails to\nsurrender a certificate of authority as required by such article shall\nbe guilty of a misdemeanor.\n (b) Any person required to obtain a certificate of authority under\nsection eleven hundred thirty-four of this chapter who within five years\nafter a determination by the commissioner, pursuant to such section, to\nsuspend, revoke or refuse to issue a certificate of authority has become\nfinal, and without possession of a valid certificate of authority (1)\nsells tangible personal property or services subject to tax, receives\namusement charges or operates a hotel or short term rental unit, (2)\npurchases or sells tangible personal property for resale, or (3) sells\npetroleum products, shall be guilty of a misdemeanor. It shall be an\naffirmative defense that such person performed the acts described in\nthis subdivision without knowledge of such determination. Any person who\nviolates a provision of this subdivision, upon conviction, shall be\nsubject to a fine in any amount authorized by this article, but not less\nthan five hundred dollars, in addition to any other penalty provided by\nlaw.\n (c) Any person who willfully fails to file a notice of a show as\nrequired by article twenty-eight of this chapter or who willfully rents,\nleases or grants a license to use space for a show or operates a show\nwithout obtaining a permit pursuant to paragraph two of subdivision (b)\nof section eleven hundred thirty-four of this chapter shall be guilty of\na misdemeanor.\n (d) Any person (1) who willfully fails to charge separately the tax\nimposed under article twenty-eight of this chapter or to state such tax\nseparately on any bill, statement, memorandum, receipt or other\nstatement issued or employed by him or her upon which the tax is\nrequired to be stated separately as provided in subdivision (a) of\nsection eleven hundred thirty-two of this chapter; or (2) who shall\nrefer or cause reference to be made to such tax in a form or manner\nother than that required by such article twenty-eight, shall be guilty\nof a misdemeanor. Provided however, that a person who has paid the tax\non behalf of a retail purchaser as provided in subdivision (d) of\nsection eleven hundred thirty-three of this chapter shall not be guilty\nof a misdemeanor for failure to separately charge the tax imposed by\nsuch article twenty-eight.\n (e) Any person willfully failing to file a bond or other security or\ndeposit taxes in any banking institution where such filing or deposit is\nrequired pursuant to the provisions of paragraph two or three of\nsubdivision (e) of section eleven hundred thirty-seven of this chapter\nshall be guilty of a misdemeanor.\n (f) Any owner of a filling station who shall willfully and knowingly\nhave in his custody, possession or under his control any motor fuel or\ndiesel motor fuel on which (1) the prepaid tax imposed by section eleven\nhundred two of this chapter has not been assumed or paid by a\ndistributor registered as such under article twelve-A of this chapter or\n(2) the prepaid tax imposed by section eleven hundred two of this\nchapter was required to have been passed through to him and has not been\nincluded in the cost of such fuel to him, shall in either case, be\nguilty of a class E felony. For purposes of this subdivision, such owner\nshall willfully and knowingly have in his custody, possession or under\nhis control any motor fuel or diesel motor fuel on which such tax has\nnot been assumed or paid by a distributor register
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