New York Tax Law Part 2 - TAX FRAUD ACTS AND PENALTIES

• 1801 - Tax Fraud Acts.
  (a) As used in this article, "tax fraud act" means willfully engaging in an act or acts or willfully causing another to engage in an...
• 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...
• 1803 - Criminal Tax Fraud in the Fourth Degree.
  A person commits criminal tax fraud in the fourth degree when he or she commits a tax fraud act or acts and, with the intent...
• 1804 - Criminal Tax Fraud in the Third Degree.
  A person commits criminal tax fraud in the third degree when he or she commits a tax fraud act or acts and, with the intent...
• 1805 - Criminal Tax Fraud in the Second Degree.
  A person commits criminal tax fraud in the second degree when he or she commits a tax fraud act or acts and, with the intent...
• 1806 - Criminal Tax Fraud in the First Degree.
  A person commits criminal tax fraud in the first degree when he or she commits a tax fraud act or acts and, with the intent...
• 1807 - Aggregation.
  For purposes of this article, the payments due and not paid under a single article of this chapter pursuant to a common scheme or plan...
• 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...
• 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...

Last modified: February 3, 2019