The New York attorney general made a $7 million settlement on Tuesday with real estate developer and art collector Aby Rosen "for failing to pay taxes on $80 million in artwork that he had bought or commissioned since 2002," reports the New York Times. 

A crack down on the use of resale certificates has the state seeking tax revenue when art purchased for resale is actually long-displayed in homes or businesses.

“We are committed to rooting out tax abuses wherever we find them, especially in the art world, where the difference can be hundreds of thousands—if not millions—of dollars in lost tax revenue per sale,” said Attorney General Eric T. Schneiderman in a press release. “When art collectors don’t pay their fair share, law abiding New Yorkers should not be stuck footing the bill.”

There was a separate $210,000 settlement with Victoria Gelfand, a director at Gagosian Gallery. Gelfand allegedly had not paid sales or use taxes on 31 works purchased between 2005 and 2013, and her attorney told the New York Times that the art dealer purchased the artworks through her own company, Artemis, and kept them in her home.

“Art buyers may not avoid sales or use tax simply by claiming that artwork they enjoy at home is intended for resale,” said Attorney General Schneiderman in a statement. “That rule is clear, and my office is committed to ensuring the art industry follows it.”