WHEN LANDLORD DOES NOT GIVE A WRITTEN RENT RECEIPT

NY Real Prop L § 235-e imposes a duty  upon a landlord to provide tenant with a written receipt when a personal check is not used for payment:

"(a) Upon the receipt of rent for residential premises in the form of cash or any instrument other than the personal check of the tenant, it shall be the duty of the landlord to provide the payor with a written receipt containing the following:

1. The date;
2. The amount;
3. The identity of the premises and period for which paid; and
4. The signature and title of the person receiving the rent."

But what if a landlord fails or refuses to give a written receipt. The statute provides no penalty and this was addressed in Robinson v. Robles, 28 Misc. 3d 868 - NY: City Court 2010:

"The Attorney General considered the absence of "a specific penalty for a landlord's breach of the created duty" in the statute to be a defect, but urged that the problem be remedied later.[18] Unfortunately, after the passage of almost 30 years and two amendments expanding the scope of Real Property Law § 235-e,[19] we are still without statutory sanctions for a landlord's failure to provide a written receipt.[20] During that time, this statutory vacuum has been filled by court decisions imposing various judicial remedies.[21]

One court has held that failure to comply with the statute "may be considered in weighing the testimony of the landlord... and where the landlord has clearly violated Real Property Law § 235-e, the doubt should be resolved in favor of the tenant."[22] Another found that "where the only evidence before the court is the contradictory statements given under oath by the respective parties, and where the landlord has clearly violated section 235-e of the Real Property Law, the doubt should be resolved in favor of the tenant."[23] A third judge has ruled that a "rebuttable presumption in favor of the tenant as to payment of rent is an appropriate judicial response to a violation of Real Property Law Section 235-e by the landlord."[24] One judge awarded back rent finding there had been substantial compliance with the statute as the landlord gave the tenant monthly statements and the tenant did not deny owing rent or contradict the landlord's testimony.[25] Although none of these remedies have yet to be considered by an appellate court, the issue was recently briefed before the Appellate Division, First Department. The court seems to have implicitly acknowledged the statutory violation while the judges found it unnecessary to consider any remedy for the landlord's "misconduct"[26] due to the tenant's conflicting testimony.

........

The legislature should finally provide for a statutory remedy and insure consistency in application of its provisions statewide by establishing a six-month statute of limitations on actions for past-due rent in cases where the landlord has failed to provide appropriate written rent receipts[38] by adding the following language to Real Property Law § 235-e: "(c) Any action for residential rent under this or any other provision of law wherein the landlord has failed to provide the written receipts required above must be commenced within six months of the alleged default." This amendment would serve as an incentive to provide such proof of payment since landlords who fully comply with Real Property Law § 235-e would be able to avail themselves of the full six-year statute of limitations.[39]"