Comments by "E Dennis" (@edennis8578) on "JUST IN: Hochul Responds To County Executives Refusing To Follow Mask Mandate" video.

If the mandate has no penalty, then no, you don't have to follow it. If it has penalties, then it has the force of government behind it and has the same effect as if it were law. Government regulations aren't laws either (passed by legislation and signed by the executive) but you can do hard prison time if you don't obey.
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