2006 New York Code - Failure To File A Return Or Report; Supply Information; Or Supplying False Information.

 
    §  1801.  Failure  to  file a return or report; supply information; or
  supplying false information. (a) Any person who, with  intent  to  evade
  any  tax imposed under article twenty-two of this chapter or any related
  income or earnings tax statute, or any requirement thereof or any lawful
  requirement of the  tax  commission  thereunder,  shall  fail  to  make,
  render,  sign,  certify or file any return, or to supply any information
  within the time required by or under the provisions of such  article  or
  any  such  statute,  or who, with like intent, shall supply any false or
  fraudulent information, shall be guilty of a misdemeanor.
    (b) Any person who, with intent to evade any tax imposed under article
  nine, nine-a, thirteen, thirty-two, thirty-three  or  thirty-three-A  of
  this chapter or any requirement thereof or any lawful requirement of the
  commissioner  of  taxation  and  finance thereunder, shall fail to make,
  render, sign, certify or file any return or report,  or  to  supply  any
  information  within  the time required by or under the provisions of any
  such article, or who, with  like  intent,  shall  supply  any  false  or
  fraudulent information, shall be guilty of a misdemeanor.