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 1804 Criminal tax fraud in the third degree

Tax (TAX)

A person commits criminal tax fraud in the third degree when he or she commits a tax fraud act or acts and, with the intent to evade any tax due under this chapter, or to defraud the state or any political subdivision of the state, the person pays the state and/or a political subdivision of the state (whether by means of underpayment or receipt of refund or both), in a period of not more than one year in excess of ten thousand dollars less than the tax liability that is due. Criminal tax fraud in the third degree is a class D felony.