2006 New York Code - False Returns; Personal Income And Earnings Taxes.

 
    §  1804.  False  returns;  personal income and earnings taxes. (a) Any
  person who, with intent to evade any tax imposed by or  any  requirement
  of  article  twenty-two or any related income or earnings tax statute or
  any lawful requirement of the  tax  commission  thereunder  shall  make,
  render,   sign,   certify  or  file  any  false  or  fraudulent  return,
  declaration or statement shall be guilty of a misdemeanor.
    (b) Any person who, with intent to evade any tax  imposed  by  article
  twenty-two  or  any related income or earnings tax statute files a false
  or fraudulent return and, with such intent, substantially understates on
  such return his tax liability under such article or such statute,  shall
  be guilty of a class E felony.
    (c)  For  purposes  of  subdivision  (b)  of  this  section  the  term
  "substantially understates" refers to  the  excess  amount  of  the  tax
  required  to be shown on the return for the taxable year over the amount
  of the tax imposed which is shown  on  the  return,  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 subdivision, the term "return" shall mean a return
  required  under  section  six hundred fifty-one of this chapter, section
  11-1751 or 11-1916 of the administrative code of the city of New York or
  section 92-85 or 92-105 of the codes  and  ordinances  of  the  city  of
  Yonkers.  It  shall not include any return of information referred to in
  subsection (i) of section six hundred  fifty-one  of  this  chapter,  or
  subdivision (i) of section 11-1751 or subdivision (g) of section 11-1916
  of  such  code,  or  subdivision (g) of section 92-105 of such codes and
  ordinances, or section  six  hundred  fifty-eight  of  this  chapter  or
  section  11-1758 or 11-1921 of such code or section 92-111 of such codes
  and ordinances, or any employer's return required by section six hundred
  seventy-four of this chapter or section 11-1774 or 11-1912 of such code.