New York Laws
Part 3 - Other Taxes
1812-F - Article Thirteen-a Tax.

(b) Any willful act or omission, other than those described in section
eighteen hundred one of this article or subdivision (a) or (c) of this
section, by any person which constitutes a violation of any provision of
article thirteen-A of this chapter shall constitute a misdemeanor.
(c) Any person who willfully makes a movement tracking document
required pursuant to subdivision (b) of section three hundred fifteen of
this chapter, which he does not believe to be true and correct as to
every material matter or who willfully produces any such document for
inspection as required under subdivision (b) of section three hundred
fifteen of this chapter which he knows to be fraudulent or to be false
as to any material matter shall be guilty of a misdemeanor; provided,
however, that if the tax liability under article thirteen-A of this
chapter with respect to the product being transported, is equal to or
greater than one thousand dollars, such person shall be guilty of a
class E felony.

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