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Part 1 - Definitions
1800 - Definitions. - (b) As used in this article, the term "person" shall...
Part 2 - Tax Fraud Acts and Penalties
1801 - Tax Fraud Acts. - (1) fails to make, render, sign, certify, or file any...
1802 - Criminal Tax Fraud in the Fifth Degree. - § 1802. Criminal tax fraud in the fifth degree. A...
1803 - Criminal Tax Fraud in the Fourth Degree. - § 1803. Criminal tax fraud in the fourth degree. A...
1804 - Criminal Tax Fraud in the Third Degree. - § 1804. Criminal tax fraud in the third degree. A...
1805 - Criminal Tax Fraud in the Second Degree. - § 1805. Criminal tax fraud in the second degree. A...
1806 - Criminal Tax Fraud in the First Degree. - § 1806. Criminal tax fraud in the first degree. A...
1807 - Aggregation. - § 1807. Aggregation. For purposes of this article, the payments...
1808 - Personal Income and Earnings Taxes; Repeated Failure to File. - (b) In any prosecution for a violation of subdivision (a)...
1809 - Corporate Taxes; Repeated Failure to File. - (b) In any prosecution for a violation of subdivision (a)...
Part 3 - Other Taxes
1811 - Estate, Gift and Transfer Taxes. - § 1811. Estate, gift and transfer taxes. Wrongful entry into...
1812 - Motor Fuel Taxes. - (b) Any person who willfully accepts an exempt transaction certificate...
1812-A - Person Not Registered as Distributor of Diesel Motor Fuel. - (b) Any person whose registration under article twelve-A of this...
1812-B - Person Not Registered as Distributor. - § 1812-b. Person not registered as distributor. Any person who,...
1812-C - Person Not Licensed as Terminal Operator. - § 1812-c. Person not licensed as terminal operator. Any person...
1812-D - Person Not Licensed as Transporter. - (b) Any person who, while not licensed as an importing...
1812-E - Person Not Registered as a Residual Petroleum Product Business. - § 1812-e. Person not registered as a residual petroleum product...
1812-F - Article Thirteen-a Tax. - (b) Any willful act or omission, other than those described...
1812-G - Person Not Registered as a Wholesaler of Motor Fuel. - § 1812-g. Person not registered as a wholesaler of motor...
1813 - Alcoholic Beverage Tax. - (b) Unlawful use of alcoholic beverages.--Any person who shall willfully...
1814 - Cigarette and Tobacco Products Tax. - (b) Any person, other than an agent licensed by the...
1814-A - Person Not Appointed as a Tobacco Products Distributor. - (b) For purposes of this section, the possession or transportation...
1815 - Highway Use and Fuel Use Taxes. - (A) (i) Use or cause or permit to be used,...
1817 - Sales and Compensating Use Taxes. - (b) Any person required to obtain a certificate of authority...
1818 - Real Estate Transfer Tax. - § 1818. Real estate transfer tax.--Any willful act or omission,...
1820 - Authorized Combative Sports Tax. - § 1820. Authorized combative sports tax. Any willful act or...
1821 - Medallion Taxicab Owners Tax in the Metropolitan Commuter Transportation District. - § 1821. Medallion taxicab owners tax in the metropolitan commuter...
1822 - Violation of the State Assessment Fee on Transportation Network Company Prearranged Trips. - § 1822. Violation of the state assessment fee on transportation...
Part 4 - Miscellaneous Crimes
1825 - Violation of Secrecy Provisions of the Tax Law. - § 1825. Violation of secrecy provisions of the tax law.--Any...
1826 - Use of Tax or Other Notices to Distribute Advertising and Propaganda Material. - (b) Notwithstanding the foregoing provisions of this section, it shall...
1827 - Commissioner Not to Be Interested in Tax Sa1e. - § 1827. Commissioner not to be interested in tax sa1e.--The...
1829 - Violation of Article Twenty-A. - § 1829. Violation of article twenty-A. Any wholesale dealer or...
1830 - Other References. - § 1830. Other references.--For criminal penalties for violations of article...
1831 - Failure to Obey Subpoenas. - § 1831. Failure to obey subpoenas. Any person who is...
1832 - Non-Preemption; Penal Law Anticipatory Offenses and Accessorial Liability Apply. - (b) The offenses specified in title G of the penal...
1833 - Tax Preparer Registration. - § 1833. Tax preparer registration. A commercial tax return preparer,...
Part 5 - Procedural Provisions
1838 - Filing of Documents. - § 1838. Filing of documents.--For purposes of the prosecution of...
1839 - Disposition of Fines. - § 1839. Disposition of fines.--All fines levied under this article...
Part 6 - Seizures and Forfeitures
1845 - Forfeiture Action With Respect to Alcoholic Beverages and Vehicles Carrying Such Beverages. - (b) Retention of property. The department shall hold and safely...
1846 - Seizure and Forfeiture of Cigarettes. - (a-1) Whenever a police officer designated in section 1.20 of...
1846-A - Forfeiture Action With Respect to Tobacco Products. - (a-1) Whenever a police officer designated in section 1.20 of...
1847 - Seizure and Forfeiture of Vehicles or Other Means of Transportation Used to Transport or for Deposit or Concealment of Cigarettes or Used to Import To - (b) Any peace officer designated in subdivision four of section...
1848 - Forfeiture Action With Respect to Motor Fuel and Vehicle Carrying Such Fuel. - (a) Temporary seizure. Whenever a police officer designated in section...