§ 46-04 — Audit

§ 46-04 Audit.

The Department of Finance may audit such certifications and require and verify proof of residence or absence of rental income provided in connection with a certification. In the course of such audit, the Commissioner may request, consider and verify additional forms of proof of primary residence or absence of rental income. If following an audit, the Commissioner determines that an owner who provided a certification pursuant to paragraph (2) of subdivision (a) of 19 RCNY § 46-02 should have been required to pay the surcharge, the surcharge shall be imposed on the property, together with interest accrued as of the date that the surcharge would have been due and payable but for the filing of the application and certification of eligibility for exclusion, plus any penalties that may be imposed as set forth in Administrative Code § 11-238(d), including the imposition of an additional penalty tax of $500.00 against the subject property. Any amounts imposed pursuant to this section shall be a lien on the subject property, and may be collected in any manner provided by law.