N.Y. VAT. LAW § 509-o : NY Code - Section 509-O: Penalties

Search N.Y. VAT. LAW § 509-o : NY Code - Section 509-O: Penalties

Upon conviction for the violation of any provision
  of  this  article the court shall impose a sentence consisting of a fine
  of not less than one hundred dollars nor more  than  two  hundred  fifty
  dollars.