New York Laws
Article 2-D - City Personal Income Tax on Residents
25-A-75 - Criminal Penalties.

(b) Limitations.-- Notwithstanding the provisions of section one
hundred forty-two of the state code of criminal procedure or of any
other law of this state, a prosecution for any offense under this
section may be commenced at any time not later than three years after
the commission of such offense provided that, if such offense is the
failure to do an act required by or under any provision of this local
law to be done before a certain date, a prosecution for such offense may
be commenced not later than three years after such date.
(c) Willful failure to withhold.-- Any individual, corporation or
partnership or any officer or employee of any corporation (including a
dissolved corporation), or member or employee of any partnership, who
willfully fails to collect or pay over any withholding tax as required,
shall, in addition to other penalties provided by law, be guilty of a
misdemeanor, and, upon conviction thereof, shall be fined not to exceed
five thousand dollars or imprisoned not to exceed one year, or both.
(d) Two or more charges.-- In the prosecution of offenses under this
section, if there are two or more charges against any person or
corporation, involving a violation or violations of any provision or
provisions of this local law, whether for the same or different taxable
years, instead of returning several indictments or filing several
informations, all of such charges may be joined in one indictment or
information, in separate counts, and if two or more indictments are
found, or two or more informations are filed, the court may order them
to be consolidated. If a person or corporation shall be convicted of two
or more offenses constituting different crimes set forth in different
counts of one indictment or information, or in separate indictments or
informations consolidated as hereinbefore provided, the court may impose
a separate sentence for each offense, and if imprisonment is imposed,
the court may order any of such sentences to be served concurrently or
consecutively.
(e) Miscellaneous rules.-- Any prosecution under this section may be
conducted in any county where the person or corporation to whose tax
liability the proceeding relates resides, or has a place of business, or
from which such person or corporation received any income, or in any
county in which any such crime is committed. The corporation counsel of
the city shall have concurrent jurisdiction with any district attorney
in the prosecution of any offense under this section. If the provisions
of this section conflict with those contained in any other law, this
section shall control. The certificate of the administrator to the
effect that a tax has not been paid, that a return or declaration of
estimated tax has not been filed, or that information has not been
supplied, as required by or under the provisions of this local law,

shall be prima facie evidence that such tax has not been paid, that such
return or declaration has not been filed, or that such information has
not been supplied. All fines levied under this section shall be paid to
the administrator and deposited in the same manner as revenues collected
or received under this local law.

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