§ 1826. Use of tax or other notices to distribute advertising and
propaganda material.--(a) Any person, firm, corporation, or association,
or agent or employee thereof, who mails or delivers or causes to be
mailed or delivered, any notice, circular, pamphlet, card, hand-bill,
printed or written notice of any kind other than that which is
authorized or required by law with a statement of moneys due the state
of New York or any political subdivision thereof, or with a tax bill or
notification of a tax to be assessed or levied by the state of New York
or any political subdivision thereof, is guilty of a misdemeanor.

(b) Notwithstanding the foregoing provisions of this section, it shall
be lawful for the governing body of any political subdivision, by
resolution unanimously passed to designate a particular written or
printed notice relating to water rates, sewer rentals, permit fees and
other fees and charges payable to the political subdivision to be
included with said tax bill or notification of a tax to be assessed or
levied.