New York Laws
Part 2 - Tax Fraud Acts and Penalties
1805 - Criminal Tax Fraud in the Second Degree.

§ 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 to evade any tax due under this
chapter, or to defraud the state or any subdivision of the state, the
person pays the state and/or a political subdivision of the state
(whether by means of underpayment or receipt of refund or both), in a
period of not more than one year in excess of fifty thousand dollars
less than the tax liability that is due. Criminal tax fraud in the
second degree is a class C felony.

Structure New York Laws