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2015 New York Laws
TAX - Tax
Article 37 - CRIMES AND OTHER OFFENSES, SEIZURES AND FORFEITURES
Part 2 - (1801 - 1809) TAX FRAUD ACTS AND PENALTIES
1802 - Criminal tax fraud in the fifth degree.

NY Tax L § 1802 (2015) What's This?
  1802.  Criminal  tax  fraud  in  the fifth degree. A person commits
  criminal tax fraud in the fifth degree when he  or  she  commits  a  tax
  fraud  act.  Criminal  tax  fraud  in  the  fifth  degree  is  a class A
  misdemeanor.

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