2006 New York Code - False Returns Or Reports; Utility Tax, Corporate Taxes Or Unincorporated Business Tax.

 
    *  § 11-4004 False returns or reports; utility tax, corporate taxes or
  unincorporated business tax. (a) Any person who, with  intent  to  evade
  any  tax imposed by or any requirement of chapter five, six or eleven of
  this title, or any lawful requirement of  the  commissioner  of  finance
  thereunder,  shall  make,  render,  sign,  certify  or file any false or
  fraudulent return or report, declaration or statement shall be guilty of
  a misdemeanor.
    (b) Any person who, with intent to evade any tax  imposed  by  chapter
  five,  six  or eleven, files a false or fraudulent return or report and,
  with such intent, substantially understates on such return or report his
  or her tax liability under such chapters, shall be guilty of a  class  E
  felony.
    (c)  For  purposes  of subdivision (b) hereof, the term "substantially
  understates" refers to the excess amount of the tax required to be shown
  on the return or report for the taxable year or other applicable taxable
  period over the amount of the tax imposed which is shown on  the  return
  or  report,  provided  that  the  excess  is more than one thousand five
  hundred  dollars,  and  provided  that  the  taxpayer,  acting   without
  reasonable  ground  for  belief  that his conduct is lawful, intended to
  evade at least said amount of such excess.
    (d) As used in this section in  relation  to  the  tax  imposed  under
  chapter  six  or  eleven  of this title, the terms "return" and "report"
  shall have the same meaning as defined in  subdivision  (c)  of  section
  11-4003  of this chapter, and as used in this section in relation to the
  tax imposed under chapter five of this title,  the  terms  "return"  and
  "report"  shall  mean  a return or report required under section 11-514,
  but shall not include a declaration  of  estimated  tax  required  under
  section 11-511.
 
    * NB Added Ch. 765/85 § 82, language juxtaposed per Ch. 907/85 § 14
    * NB Number supplied by the Legislative Bill Drafting Commission