1. The Laws of New York
  2. Consolidated Laws
  3. Tax
  4. Article 37: Crimes and Other Offenses, Seizures and Forfeitures Part I - Definitions
  5. Part 2:


Section 1802 Criminal tax fraud in the fifth degree

Tax (TAX)

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.