§ 198-c. Benefits or wage supplements. 1. In addition to any other
penalty or punishment otherwise prescribed by law, any employer who is
party to an agreement to pay or provide benefits or wage supplements to
employees or to a third party or fund for the benefit of employees and
who fails, neglects or refuses to pay the amount or amounts necessary to
provide such benefits or furnish such supplements within thirty days
after such payments are required to be made, shall be guilty of a
misdemeanor, and upon conviction shall be punished as provided in
section one hundred ninety-eight-a of this article. Where such employer
is a corporation, the president, secretary, treasurer or officers
exercising corresponding functions shall each be guilty of a
misdemeanor.

2. As used in this section, the term "benefits or wage supplements"
includes, but is not limited to, reimbursement for expenses; health,
welfare and retirement benefits; and vacation, separation or holiday
pay.

3. This section shall not apply to any person in a bona fide
executive, administrative, or professional capacity whose earnings are
in excess of one thousand three hundred dollars a week.