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This entry was published on 2014-09-22
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Administration and enforcement
Racing, Pari-Mutuel Wagering and Breeding Law (PML) CHAPTER 47-A, ARTICLE 8
§ 808. Administration and enforcement. Any local law adopted pursuant
to this article may contain, to the extent consistent with this article,
provisions necessary and appropriate for the proper imposition,
collection and administration of the tax herein authorized, including,
but not limited to, provisions:

1. For the filing of periodic returns;

2. For the making of refunds;

3. For the maintenance, retention and inspection of records;

4. For the subpoena of persons and records and the administration of

5. For the enforcement of collection by execution and sale by the
sheriff or otherwise;

6. For the promulgation by the officer administering the tax of
regulations for the effective administration and enforcement of the tax;

7. For the payment of interest and penalties in the case of

8. For the enforcement of such local law by appropriate proceedings;

9. For making violations thereof misdemeanors and prescribing the
punishment for such violations by civil penalty, fine, forfeiture, or
imprisonment, or by two or more of such punishments.