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
1804 - Criminal tax fraud in the third degree.

 
    §  1804.  Criminal  tax  fraud  in  the third degree. A person commits
  criminal tax fraud in the third degree when he  or  she  commits  a  tax
  fraud  act  or acts and, with the intent to evade any tax due under this
  chapter, or to defraud the state or any  political  subdivision  of  the
  state,  the  person pays the state and/or a political subdivision of the
  state (whether by means of underpayment or receipt of refund  or  both),
  in  a period of not more than one year in excess of ten thousand dollars
  less than the tax liability that is due. Criminal tax fraud in the third
  degree is a class D felony.