Sec. 78.8. Criminal penalties, seizures and forfeitures

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Tax Law, § 481(4)
(a) For criminal penalties see article 37 of the Tax Law. Such penalties are in addition to any civil penalties described in this Title and any applicable penalties provided for in the Penal Law or elsewhere. (See section 85.1 of this Title for additional civil penalties.)
(b) Also see article 37 of the Tax Law for seizure and forfeiture provisions.

                    
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