New York Consolidated Laws, Tax Law - TAX § 496-c. Additional penalties

(1) Any person who knowingly possesses for sale, as such term is defined in section four hundred ninety-two of this article, more than five pounds but less than twelve pounds of illicit cannabis or more than one pound but less than four pounds of illicit concentrated cannabis or illicit cannabis edible product, after notice and an opportunity for a hearing, may be liable for a civil penalty of up to twenty-five thousand dollars for a first violation and may be liable for a civil penalty of up to fifty thousand dollars for a second or subsequent violation within three years following a prior violation.

(2) Any person who knowingly possesses for sale, as such term is defined in section four hundred ninety-two of this article, over twelve or more pounds of illicit cannabis or four or more pounds of illicit concentrated cannabis or illicit cannabis edible product, after notice and an opportunity for a hearing, may be liable for a civil penalty of up to seventy-five thousand dollars for a first violation and may be liable for a civil penalty of up to one hundred thousand dollars for a second or subsequent violation within three years following a prior violation.

(3) In addition to any penalty imposed pursuant to paragraphs one or two of this subdivision, any person who knowingly possesses for sale, as such term is defined in section four hundred ninety-two of this article, more than five pounds of illicit cannabis, or more than one pound of illicit concentrated cannabis or illicit cannabis edible product, in a commercial location, after notice and an opportunity for a hearing, may be subject to an additional civil penalty of up to fifty thousand dollars for a first violation and may be liable for a civil penalty of up to one hundred thousand dollars for a second or subsequent violation within three years following a prior violation.  For purposes of this paragraph, “commercial location” means real property or a vehicle held out as open to the public or otherwise being used to conduct wholesale or retail transactions, including a storage area in or adjacent to such property or vehicle.  Such term shall not include a residence or a personally-owned vehicle located at such residence.