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First, you can file a complaint with the NY Secretary of State since they control business entities. But NY law allows for unincorporated business entities to operate, so there is no criminal penalty for fraud, but there could be tax implications on the owners since they were paying tax as a corporate entity that did not exist when an unincorporated entity owners have to pay personal taxes. So you can also file a complaint with the NY Department of Revenue and Taxation as well.
Second, the penalty is that because this was an unincorporated business entity, you can seek to now pierce any alleged corporate veil that existed if they were a legally registered corporate entity and this means you can seek to go after the owners personally since they are not entitled to any corporate protection because their corporate entity was defunct and not registered.
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