N.Y. Tax Law § 271-A
No person, firm, company, association or corporation other than a corporation organized under the banking law of this state or under the national bank act of the United States, or a duly authorized agent of the tax commission, shall sell or expose for sale, traffic in, trade, barter or exchange any stamp issued pursuant to this article, without first obtaining from the tax commission its written consent to sell, traffic in, trade, barter or exchange such stamps, except that in connection with a sale of or agreement to sell stock a broker or agent of the principal making such sale or agreement to sell may supply and affix the stamp or stamps required by this article. No persons shall sell or expose for sale any stamp so purchased or acquired for a sum less than the face value thereof without the written consent of the tax commission. Any person lawfully in possession of unused stamps of the issue then in effect may request the tax commission for its consent to redeem the same. He shall present to the tax commission, if so required, a sworn statement setting forth the name and address of the owner and the party desiring to redeem said stamps, how, when and from whom the same were acquired and such other pertinent and relevant information as the tax commission may require. Thereupon the tax commission may authorize the redemption of such stamps through its fiscal agent appointed for the sale of stock transfer stamps. Upon the failure or refusal of the tax commission to give such authority the same may be enforced by mandamus. Any person violating any of the provisions of this section shall be guilty of a misdemeanor, and upon conviction thereof shall be punishable by a fine of not less than five hundred nor more than one thousand dollars, or by imprisonment for not more than six months, or by both such fine and imprisonment, in the discretion of the court.
N.Y. Tax Law § 271-A