§ 289-b. Penalties and interest. 1. (a) A distributor or other person\nwho or which fails to file a return or to pay any tax within the time\nrequired by or pursuant to this article (determined with regard to any\nextension of time for filing or paying) shall be subject to a penalty of\nten per centum of the amount of tax determined to be due as provided in\nthis article plus one per centum of such amount for each month or\nfraction thereof during which such failure continues after the\nexpiration of the first month after such return was required to be filed\nor such tax became due, not exceeding thirty per centum in the\naggregate. Provided, however, in the case of a failure to file such\nreturn within sixty days of the date prescribed for filing of such\nreturn by or pursuant to this article (determined with regard to any\nextension of time for filing), the penalty imposed by this paragraph\nshall not be less than the lesser of one hundred dollars or one hundred\nper centum of the amount required to be shown as tax on such return. For\nthe purpose of the preceding sentence, the amount of tax required to be\nshown on the return shall be reduced by the amount of any part of the\ntax which is paid on or before the date prescribed for payment of the\ntax and by the amount of any credit against the tax which may be claimed\nupon the return.\n (b) If any amount of tax is not paid on or before the last date\nprescribed in this article for payment, interest on such amount at the\nunderpayment rate set by the commissioner of taxation and finance\npursuant to subdivision twenty-sixth of section one hundred seventy-one\nof this chapter shall be paid for the period from such last date to the\ndate paid, whether or not any extension of time for payment was granted.\nInterest under this paragraph shall not be paid if the amount thereof is\nless than one dollar.\n (c) If the tax commission determines that such failure or delay was\ndue to reasonable cause and not due to willful neglect, it shall remit\nall or part of such penalty. The tax commission shall promulgate rules\nand regulations as to what constitutes reasonable cause.\n (d) If the failure to pay any tax within the time required by or\npursuant to this article is due to fraud, in lieu of the penalties and\ninterest provided for in paragraphs (a) and (b) of this subdivision,\nthere shall be added to the tax (i) a penalty of two times the amount of\ntax due, plus (ii) interest on such unpaid tax at the underpayment rate\nset by the commissioner of taxation and finance pursuant to subdivision\ntwenty-sixth of section one hundred seventy-one of this chapter for the\nperiod beginning on the last day prescribed by this article for the\npayment of such tax (determined without regard to any extension of time\nfor paying) and ending on the day on which such tax is paid.\n (e) 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 (i) the taxes imposed by or pursuant to the\nauthority of this article have not been assumed or paid by a distributor\nregistered as such under this article or (ii) the taxes imposed by or\npursuant to the authority of this article, which taxes were required to\nhave been passed through to him and included in the cost to him of such\nfuel, have not been included in the cost to him of such fuel shall be\nliable for a penalty equal to twice the amount of tax so not assumed or\npaid, or included. Such penalty shall be determined, assessed, collected\nand paid in the same manner as taxes imposed by this article and all the\nprovisions of this article relating to determination of tax, proceedings\nto recover tax, refunds (but only of monies paid in error), mailing\nrules and disposition of revenue shall be deemed also to refer to the\npenalty imposed by this paragraph and, for this purpose, the term "owner\nof a filling station" shall be substituted for th
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