For the second time in a year, the owner of a Brooklyn glass-replacement company has been accused of breaking windows to drum up business, prosecutors said.

After a six-month investigation, the man, Jason Harte, 28, president of Crystal Glass, has been charged with paying employees to sneak through the city and shoot out glass windows in the dead of night.

''This guy's motto was 'We break it, we fix it,' '' Robert M. Morgenthau, the Manhattan District Attorney, said at a news conference.

Prosecutors said employees of Crystal Glass broke more than 20 windows across Manhattan between September 1996 and May 1997, causing more than $150,000 in damage.