2006 New York Code - False Returns Or Reports; Corporate Taxes.

 
    § 1805. False returns or reports; corporate taxes. (a) Any person who,
  with  intent  to  evade any tax imposed by or any requirement of article
  nine, nine-a, thirteen, thirty-two, thirty-three  or  thirty-three-A  of
  this  chapter  or any lawful requirement of the commissioner of taxation
  and 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  article
  nine,  nine-a,  thirteen,  thirty-two, thirty-three or thirty-three-A of
  this chapter files a false or fraudulent return or report and, with such
  intent, substantially understates on  such  return  or  report  his  tax
  liability under such articles, 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 or report for the taxable year 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 subdivision (b) of this section, the terms "return" and
  "report"  shall  mean  a  return  or  report  required under section one
  hundred  ninety-two,  two  hundred  eleven,  two  hundred   ninety-four,
  fourteen  hundred  sixty-two, fifteen hundred fifteen or fifteen hundred
  fifty-four. It shall not include any return or  report  referred  to  in
  section  one  hundred  ninety-seven-a,  two hundred thirteen-a, fourteen
  hundred sixty or fifteen hundred thirteen of this chapter.