2019 New York Laws
TAX - Tax
Article 37 - Crimes and Other Offenses, Seizures and Forfeitures
Part 2 - 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,
nine-A, thirteen, 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, 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, or fifteen hundred thirteen of this chapter.