Respondent's determination was supported by substantial evidence (CPLR 7803 [4]; 7804 [g]). That evidence, the accuracy of which petitioner does not dispute, demonstrates that petitioner was not a first-time filer, and that it filed its 2008 client annual report 108 days after the February 17, 2009 deadline. Accordingly, petitioner violated New York City Lobbying Law (Administrative Code of City of NY) § 3-217 (c), and was subject to a fine of $25 per day for each day...
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