There is a newer version of the New York Consolidated Laws
2022
2021
2020
2019
2018
Other previous versions
View our newest version here

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
1805 - Criminal tax fraud in the second degree.


NY Tax L § 1805 (2012) What's This?
 
    §  1805.  Criminal  tax  fraud  in the second degree. A person commits
  criminal tax fraud in the second 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 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 fifty thousand dollars
  less than the tax liability that is  due.  Criminal  tax  fraud  in  the
  second degree is a class C felony.

Disclaimer: These codes may not be the most recent version. New York may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.