Determination unanimously confirmed and petition dismissed without costs. Memorandum: The determination of the Commissioner of Labor that petitioner willfully failed to pay 14 employees the prevailing wage, resulting in an underpayment of $2,397.07, is supported by substantial evidence. Petitioner, an experienced contractor, knew or should have known that these employees were performing carpentry or ironwork, yet it improperly classified and paid them lower wages as laborers (see, Matter of Frey Campbell v. Hartnett, 139 A.D.2d 928; Gross Plumbing Heating Co. v. New York State Dept. of Labor, 133 A.D.2d 524; Matter of Cam-Ful Indus. [Roberts], 128 A.D.2d 1006). We also find substantial evidence to support the Commissioner's imposition of 10% annual interest and a civil penalty of $360 (see, Labor Law § 220; Banking Law § 14-a; Matter of Hull-Hazard, Inc. v Roberts, 136 A.D.2d 872, 874; Matter of Nelson's Lamp Lighters v Roberts, 136 A.D.2d 810, 811, lv denied 73 N.Y.2d 702; Matter of Cam-Ful Indus. [Roberts], supra, at 1007; cf., Fra-Dee Constr. v. Roberts, 132 A.D.2d 924, 926, lv denied 70 N.Y.2d 611).