New York Tax Law Section 1802 - Criminal tax fraud in the fifth degree.

  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.

Last modified: February 3, 2019