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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
ARTICLE 37
Crimes and Other Offenses, Seizures and Forfeitures
PART 2
Tax Fraud Acts and Penalties
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SECTION 1801
Tax fraud acts
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PART 2
Tax Fraud Acts and Penalties
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SECTION 1803
Criminal tax fraud in the fourth degree
This entry was published on 2014-09-22
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SECTION 1802
Criminal tax fraud in the fifth degree
Tax (TAX) CHAPTER 60, ARTICLE 37, PART 2
§ 1802. Criminal tax fraud in the fifth degree. 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.