N.Y. Tax Law § 1815 — Highway use and fuel use taxes

§ 1815. Highway use and fuel use taxes. - (a) Violations. (1) It shall\nbe unlawful for any person to:\n (A) (i) Use or cause or permit to be used, any public highway in this\nstate for the operation of a motor vehicle subject to the provisions of\narticle twenty-one of this chapter without first applying for and\nobtaining the certificate of registration required under such article or\na decal that has been suspended or revoked or that was issued for a\nmotor vehicle other than the one on which affixed. The operation of any\nmotor vehicle on any public highway of this state without a decal\nrequired under such article shall be presumptive evidence that a\ncertificate of registration or decal has not been obtained for such\nmotor vehicle;\n (ii) Use or cause or permit to be used, any public highway in this\nstate for the operation of a qualified motor vehicle subject to the\nprovisions of article twenty-one-A of this chapter without first\nobtaining the license and decal required pursuant to such article or to\ncarry or cause or permit to be carried upon any qualified motor vehicle\na license or decal which has been suspended or revoked or which was\nissued for a qualified motor vehicle other than the one on which\ncarried. The operation of any qualified motor vehicle on any public\nhighway of this state without carrying thereon the license or decal\nrequired under such article shall be presumptive evidence that a license\nor decal has not been obtained for such qualified motor vehicle;\n (B) Operate, or cause or permit to be operated, on any public highway\nany motor vehicle subject to the provisions of article twenty-one of\nthis chapter having an actual gross or unloaded weight in excess of the\ngross or unloaded weight set forth on the certificate of registration\nissued for such motor vehicle;\n (C) Fail to deliver or surrender, pursuant to the provisions of\narticle twenty-one or twenty-one-A of this chapter or any rule or\nregulation promulgated by the commissioner, a certificate of\nregistration or license or decal to such commissioner, or any person\ndirected by such commissioner to take possession thereof;\n (D) Fail to keep records of operations of motor vehicles or qualified\nmotor vehicles as the commissioner shall prescribe;\n (E) Violate any other provision of article twenty-one or twenty-one-A\nof this chapter or any rule or regulation promulgated thereunder.\n (2) Any person who violates any provision of this subdivision, upon a\nfirst conviction shall be subject to a fine of not less than one hundred\ndollars or more than two hundred fifty dollars; and upon a second or\nsubsequent conviction to a fine of not less than two hundred fifty\ndollars or more than five hundred dollars or by imprisonment for not\nmore than ten days. Except as otherwise provided by law such a violation\nshall not be a crime and the penalty or punishment imposed therefor\nshall not be deemed for any purpose a penal or criminal penalty or\npunishment and shall not impose any disability upon or affect or impair\nthe credibility as a witness, or otherwise, of any person convicted\nthereof.\n (3) For the purposes of conferring jurisdiction upon courts and police\nofficers, and on the officers specified in subdivision four of section\n2.10 of the criminal procedure law and on judicial officers generally,\nsuch violations shall be deemed traffic infractions and for such purpose\nonly all provisions of law relating to traffic infractions shall apply\nto such violations; provided, however, that the commissioner of motor\nvehicles, any hearing officer appointed by him, or any administrative\ntribunal authorized to hear and determine any charges or offenses which\nare traffic infractions shall not have jurisdiction of such infractions.\n (4) Upon the conviction of any person for a violation of any of the\nprovisions of this subdivision, the trial court or the clerk thereof\nshall within forty-eight hours certify the facts of the case to the\ncommissioner and such certificate shall be presumptive evidence of the\nfacts recited therein. If any such conviction shall be reversed upon\nappeal therefrom, the person whose conviction has been so reversed may\nserve upon the commissioner a certified copy of the order of reversal\nand the commissioner shall thereupon record the same.\n (b) An official weigh slip or ticket issued and certified by any truck\nweigher in the employ of the department of transportation or by any duly\nlicensed weight master shall constitute prima facie evidence of the\ninformation therein set forth and of the operation of the vehicle\ntherein described upon a public highway and shall be admissible before\nany court in any violation proceeding or criminal proceeding.\n