Determination unanimously confirmed and petition dismissed without costs. Memorandum: Respondent's determination that petitioner willfully failed to pay prevailing wages and supplements to eight employees by classifying them as laborers and carpenters rather than as plumbers is supported by substantial evidence. Petitioner knew or should have known that the employees were performing plumbing work yet were classified and paid lower wages as laborers and carpenters. The term willful does not imply a criminal intent to defraud but requires only that petitioner acted knowingly, intentionally or deliberately (Matter of Cam-Ful Indus. [Roberts], 128 A.D.2d 1006, 1007, quoting Matter of Valvo [Ross], 83 A.D.2d 344, 346, affd 57 N.Y.2d 116; see also, Matter of Green Is. Constr. Co. v. Roberts, 139 A.D.2d 907; Matter of Hull-Hazard, Inc. v. Roberts, 129 A.D.2d 348, 352). (Labor Law § 220.)