§ 11-4013 Tax on coin-operated amusement devices.

Any person required, pursuant to the provisions of chapter fifteen of this title, to place or keep the stamp or other indicia denoting payment of the tax imposed by such title conspicuously posted on any device taxable under such chapter, who willfully fails to place or keep such stamp or other indicia conspicuously posted on any such device, shall be guilty of a misdemeanor.

§ 11-4014 Tax on commercial motor vehicles and motor vehicles for transportation of passengers.

   (a)   Any person who counterfeits or forges, or causes or procures to be counterfeited or forged, or aids or assists in counterfeiting or forging, by any way, art, or means, any stamp, indicia of payment or indicia that no tax is payable authorized by chapter eight of this title, or who knowingly acquires, possesses, disposes of or uses such a counterfeited or forged stamp, indicia of payment or indicia that no tax is payable, or who transfers a stamp, indicia of payment or indicia that no tax is payable where such a transfer is not authorized by such chapter shall be guilty of a misdemeanor.

   (b)   The owner or driver of any motor vehicle subject to the tax imposed by chapter eight who, upon demand, shall fail to exhibit the stamp or other indicia of payment of the tax to the commissioner of finance, his duly authorized agent or employee, or any police officer of this city or state, as required by subdivision a of section 11-809 of such chapter, shall be guilty of a misdemeanor.

§ 11-4015 Tax on owners of motor vehicles.

   (a)   Any person who counterfeits or forges, or causes or procures to be counterfeited or forged, or aids or assists in counterfeiting or forging, by any way, art, or means, any receipt or other document evidencing payment or exemption from the tax imposed by chapter twenty-two of this title, or who knowingly acquires, possesses, disposes of or uses such a counterfeited or forged receipt or other document, shall be guilty of a misdemeanor.

   (b)   Any person who uses, operates or parks or permits the use, operation or parking upon any public highway or street of a motor vehicle owned by him or under his control for which the tax imposed by chapter twenty-two has not been paid in accordance with the provisions of such chapter and the regulations prescribed thereunder shall be guilty of a misdemeanor. For the purpose of this subdivision any person using, operating or parking a motor vehicle shall be presumed to be doing so with the permission of the owner of such motor vehicle.

   (c)   To the extent that any other section of this chapter is applicable to the tax imposed by chapter twenty-two, any reference in such section to the commissioner of finance shall be deemed a reference to the commissioner of motor vehicles or to the commissioner of finance if designated as his agent.

§ 11-4016 Hotel room occupancy tax.

   (a)   Any person who willfully fails to file a registration certificate as required pursuant to the provisions of chapter twenty-five of this title and such data in connection therewith as the commissioner of finance by regulation or otherwise may require, or willfully fails to display or surrender a certificate of authority as required by chapter twenty-five of this title, or willfully assigns or transfers such certificate of authority, shall be guilty of a misdemeanor, provided, however, that the provisions of this subdivision shall not apply to a failure to surrender a certificate of authority which is required to be surrendered where business never commenced.

   (b)   Any person who willfully fails to charge separately the tax imposed under chapter twenty-five or willfully fails to state such tax separately on any bill, statement, memorandum or receipt issued or employed by such person upon which the tax is required to be stated separately as provided in such chapter, or who shall refer or cause reference to be made to this tax in a form or manner other than required by such chapter, shall be guilty of a misdemeanor.

§ 11-4017 Violation of secrecy provisions.

Any person who violates the provisions of subdivision a of section 11-1214, subdivision (a) of section 11-2415, subdivision a of section 11-2115, subdivision a of section 11-1516, subdivision a of section 11-818, subdivision a of section 11-716, subdivision a of section 11-2215, subdivision a of section 11-1116, subdivision one of section 11-688, subdivision one of section 11-538, subdivision a of section 11-2516, or subdivision a of section 11-1414 of this title shall be guilty of a misdemeanor.

§ 11-4018 Other offenses.

   (a)   Any person who willfully fails to keep or retain any records required to be kept or retained by chapter seven, twelve, fourteen, twenty-one, twenty-two, twenty-four or twenty-seven of this title shall be guilty of a misdemeanor.

   (b)   Any person willfully simulating, altering, defacing, destroying or removing any evidence of the filing of a return or the payment of a tax provided for in chapter twenty-one of this title shall be guilty of a misdemeanor.

   (c)   Any person failing to file a certificate of registration or information registration certificate as required by chapter eight of this title shall be guilty of a misdemeanor.

   (d)   Any person refusing access to personnel authorized by the commissioner of finance to inspect any vault or any premises concerning which a return or information return may be required under chapter twenty-seven of this title shall be guilty of a misdemeanor.

§ 11-4019 Jurisdiction.

For purposes of the taxes imposed by chapter five or six of this title:

   (a)   any prosecution under this chapter may be conducted in any county where the person against whom a violation or violations of any of the provisions of this chapter are charged resides or has a place of business, or from which such person received any income, or in any county in which any such violation is committed; and

   (b)   notwithstanding any other provision of law, the corporation counsel shall have concurrent jurisdiction with any district attorney in the prosecution of any offenses under this chapter.

   (c)   notwithstanding any other provision of law, the attorney general shall have concurrent jurisdiction with the corporation counsel and with any district attorney in the prosecution of any offenses under this chapter relating to the tax imposed by chapter thirteen of this title, as well as any offenses arising out of such prosecution.