2006 New York Code - Other Offenses.

 
    * § 11-4018 Other offenses. (a) Any person who willfully fails to keep
  or  retain any records required to be kept or retained by chapter seven,
  twelve, fourteen, twenty-one, twenty-two, twenty-four or twenty-seven of
  this title shall be guilty of a misdemeanor.
    (b) Any person willfully simulating, altering, defacing, destroying or
  removing any evidence of the filing of a return or the payment of a  tax
  provided  for  in  chapter twenty-one of this title shall be guilty of a
  misdemeanor.
    (c) Any person failing  to  file  a  certificate  of  registration  or
  information  registration  certificate  as  required by chapter eight of
  this title shall be guilty of a misdemeanor.
    (d)  Any  person  refusing  access  to  personnel  authorized  by  the
  commissioner  of finance to inspect any vault or any premises concerning
  which a return or information  return  may  be  required  under  chapter
  twenty-seven of this title shall be guilty of a misdemeanor.
 
    * NB Added Ch. 765/85 § 82, language juxtaposed per Ch. 907/85 § 14
    * NB Number supplied by the Legislative Bill Drafting Commission