2015 New York Laws
TAX - Tax
Article 37 - CRIMES AND OTHER OFFENSES, SEIZURES AND FORFEITURES
Part 2 - (1801 - 1809) TAX FRAUD ACTS AND PENALTIES
1808 - Personal income and earnings taxes; repeated failure to file.

  1808. Personal income and earnings taxes; repeated failure to file.
  (a) Any person who, with intent to evade  payment  of  any  tax  imposed
  under  article  twenty-two  of  this  chapter  or  any related income or
  earnings tax statute, fails to  file  a  return  for  three  consecutive
  taxable  years  shall  be guilty of a class E felony, provided that such
  person had an unpaid tax liability with respect to  each  of  the  three
  consecutive taxable years.
(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 subdivision, the term "return" shall mean a return
  required  under  section  six hundred fifty-one of this chapter, section
  11-1751 of the administrative code of the city of New  York  or  section
  92-85  or  92-105 of the codes and ordinances of the city of Yonkers. It
  shall not include any information return referred to in  subsection  (i)
  of  section six hundred fifty-one of this chapter, or subdivision (i) of
  section 11-1751 of such code, or subdivision (g) of  section  92-105  of
  such  codes  and  ordinances, or section six hundred fifty-eight of this
  chapter or section 11-1758 of such code or section 92-111 of such  codes
  and ordinances, or any employer's return required by section six hundred
  seventy-four of this chapter or section 11-1774 of such code.