New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IV - Sales And Use And Other Miscellaneous Taxes
Subchapter A - Sales And Use Taxes
Part 540 - Expiration Of Certificates Of Authority And Registration Renewals
Section 540.6 - Penalty for conducting a business without possessing a valid certificate of authority

A penalty of up to $500 for the first day of business operation without a certificate of authority plus a penalty of up to $200 for each subsequent day of operation not to exceed $10,000 in the aggregate may be imposed for selling tangible personal property or services subject to tax receiving amusement charges or operating a hotel, purchasing or selling tangible personal property for resale, or selling automotive fuel; In addition, any person required to file a certificate of registration for a certificate of authority who fails to file such certificate of registration, may be subject to a penalty in an amount not exceeding $200; Such person may also be subject to the criminal penalties provided by section 1817 of the Tax Law;