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§  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.