ยง 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.
Structure New York Laws
Article 37 - Crimes and Other Offenses, Seizures and Forfeitures
Part 2 - Tax Fraud Acts and Penalties
1802 - Criminal Tax Fraud in the Fifth Degree.
1803 - Criminal Tax Fraud in the Fourth Degree.
1804 - Criminal Tax Fraud in the Third Degree.
1805 - Criminal Tax Fraud in the Second Degree.
1806 - Criminal Tax Fraud in the First Degree.
1808 - Personal Income and Earnings Taxes; Repeated Failure to File.