2006 New York Code - Jurisdiction.

 
    * § 11-4019 Jurisdiction. For purposes of the taxes imposed by chapter
  five or six of this title: (a) any prosecution under this chapter may be
  conducted  in  any  county  where the person against whom a violation or
  violations of any of the provisions of this chapter are charged  resides
  or  has  a  place  of  business,  or from which such person received any
  income, or in any county in which any such violation is committed; and
    (b) notwithstanding  any  other  provision  of  law,  the  corporation
  counsel shall have concurrent jurisdiction with any district attorney in
  the prosecution of any offenses under this chapter.
 
    * NB Added Ch. 765/85 § 82, language juxtaposed per Ch. 907/85 § 14
    * NB Number supplied by the Legislative Bill Drafting Commission