New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter I - Franchise and Certain Business Taxes
Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax
Article 1 - Cigarette Tax
Part 78 - Civil Penalties And Interest On Underpayments
Section 78.4 - Penalties relating to unstamped or unlawfully stamped packages of cigarettes and unaffixed false, altered or counterfeit cigarette tax stamps, imprints or impressions

(a) In addition to any other penalty imposed by the Tax Law, any person who has in its possession or control, unstamped or unlawfully stamped packages of cigarettes or unaffixed false, altered or counterfeit cigarette tax stamps, imprints or impressions is subject to a penalty as provided for in Tax Law, section 481(1)(b).

(b) The penalty imposed pursuant to this section shall be determined, assessed, collected and paid in the same manner as the taxes imposed by article 20 of the Tax Law. Provided however, such penalty shall not be paid by the use of stamps.