New York Consolidated Laws, Tax Law - TAX § 1826. Use of tax or other notices to distribute advertising and propaganda material

(a) Any person, firm, corporation, or association, or agent or employee thereof, who mails or delivers or causes to be mailed or delivered, any notice, circular, pamphlet, card, hand-bill, printed or written notice of any kind other than that which is authorized or required by law with a statement of moneys due the state of New York or any political subdivision thereof, or with a tax bill or notification of a tax to be assessed or levied by the state of New York or any political subdivision thereof, is guilty of a misdemeanor.

(b) Notwithstanding the foregoing provisions of this section, it shall be lawful for the governing body of any political subdivision, by resolution unanimously passed to designate a particular written or printed notice relating to water rates, sewer rentals, permit fees and other fees and charges payable to the political subdivision to be included with said tax bill or notification of a tax to be assessed or levied.