2012 New York Consolidated Laws
TAX - Tax
Article 37 - CRIMES AND OTHER OFFENSES, SEIZURES AND FORFEITURES
Part 2 - (1801 - 1809) TAX FRAUD ACTS AND PENALTIES
1801 - Tax fraud acts.

 
    §  1801.  Tax fraud acts. (a) As used in this article, "tax fraud act"
  means willfully engaging in an act or acts or willfully causing  another
  to engage in an act or acts pursuant to which a person:
    (1) fails to make, render, sign, certify, or file any return or report
  required  under  this  chapter  or any regulation promulgated under this
  chapter within the time required by or  under  the  provisions  of  this
  chapter or such regulation;
    (2)  knowing  that a return, report, statement or other document under
  this chapter contains any materially false or fraudulent information, or
  omits any material information, files or submits  that  return,  report,
  statement or document with the state or any political subdivision of the
  state,  or  with any public office or public officer of the state or any
  political subdivision of the state;
    (3) knowingly supplies  or  submits  materially  false  or  fraudulent
  information  in  connection  with  any  return, audit, investigation, or
  proceeding or fails to supply information within the time required by or
  under the provisions of this chapter or any regulation promulgated under
  this chapter;
    (4) engages in  any  scheme  to  defraud  the  state  or  a  political
  subdivision  of  the  state  or  a government instrumentality within the
  state by false or fraudulent pretenses, representations or  promises  as
  to  any  material  matter, in connection with any tax imposed under this
  chapter or any matter under this chapter;
    (5) fails to remit any tax collected in the name of the  state  or  on
  behalf  of the state or any political subdivision of the state when such
  collection is required under this chapter;
    (6) fails to collect any tax required to be collected  under  articles
  twelve-A,  eighteen,  twenty, twenty-two, twenty-eight or twenty-eight-A
  of this chapter, or pursuant to the authority of article twenty-nine  of
  this chapter;
    (7) with intent to evade any tax fails to pay that tax; or
    (8)   issues   an   exemption   certificate,   interdistributor  sales
  certificate, resale  certificate,  or  any  other  document  capable  of
  evidencing a claim that taxes do not apply to a transaction, which he or
  she  does  not believe to be true and correct as to any material matter,
  which omits any material information, or which is false, fraudulent,  or
  counterfeit.
    (b)  For  purposes  of  this  subdivision, "this chapter" includes any
  "related statute" or any "related income or earnings  tax  statute",  as
  defined in section eighteen hundred of this article.
    (c)  For  purposes  of this subdivision, the term "willfully" shall be
  defined to mean acting with either intent to defraud,  intent  to  evade
  the payment of taxes or intent to avoid a requirement of this chapter, a
  lawful requirement of the commissioner or a known legal duty.