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
1809 - Corporate taxes; repeated failure to file.

 
    § 1809. Corporate taxes; repeated failure to file. (a) Any person who,
  with  intent  to  evade  payment  of  any tax imposed under article nine
  (other than under section one hundred eighty or one hundred eighty-one),
  nine-A, thirteen, thirty-two, thirty-three  or  thirty-three-A  of  this
  chapter,  fails to file a return or report for three consecutive taxable
  years shall be guilty of a class E felony, provided that such person had
  an unpaid tax liability, in excess of the threshold amount with  respect
  to  each of the three consecutive taxable years. The threshold amount in
  the case of a taxable year under article nine-A of this  chapter  ending
  after  June  thirtieth,  nineteen  hundred eighty-nine is the applicable
  fixed dollar minimum prescribed under paragraph (d) of  subdivision  one
  of  section  two  hundred  ten  of this chapter. In the event such fixed
  dollar minimum is less than two hundred  fifty  dollars,  the  threshold
  amount in the case of such taxable year is two hundred fifty dollars. In
  all other cases the threshold amount is two hundred fifty dollars.
    (b)  In  any  prosecution  for  a violation of subdivision (a) of this
  section, it shall be a defense that the  defendant  had  no  unpaid  tax
  liability for any of the three consecutive taxable years.
    (c)  As  used  in  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 of this chapter.
  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.