Anecdotally that seems to be the case. The largest burden of this tax is falling on low income commuters who live off the train lines and have to drive into Manhattan, yet all of the money is going to... the train lines (MTA). Understandably they're not too happy.
Already 85% of commuters to lower Manhattan take public transit. Of the remaining 15%. An analysis found that only 2% of working poor New Yorkers would pay the charge. Otherwise low income New Yorkers would overwhelmingly benefit from the better transit funding
https://www.nrdc.org/bio/eric-goldstein/busting-myths-new-yo...
It's not like NYC doesn't have cameras everywhere and couldn't probably figure it pretty easily in an afternoon by crossing the ALPR DB with the tax DB (after spending 48mo of political wrangling to allow that to happen).
Why? Do you want to know something other than the second statistic?
Like, it's 20-goddamn-25, everyone with an IQ above room temperature should be instantly red flagging these sorts of minor but potentially very meaningful omissions.
Like maybe the number is 10% of something instead of 2%, IDK, but with the surveillance dragnet and statistics firehose NYC policymakers have access to it's hella sus that they didn't just give an outright or more preciously bounded answer.