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This entry was published on 2015-01-09
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SECTION 1809
Corporate taxes; repeated failure to file
Tax (TAX) CHAPTER 60, ARTICLE 37, PART 2
§ 1809. Corporate taxes; repeated failure to file. (a) Any person
who, with intent to evade payment of any tax imposed under article nine,
nine-A, thirteen, thirty-three or thirty-three-A of this chapter, fails
to file a return or report for three consecutive taxable years shall be
guilty of a class E felony, provided that such person had an unpaid tax
liability, in excess of the threshold amount with respect to each of the
three consecutive taxable years. The threshold amount in the case of a
taxable year under article nine-A of this chapter ending after June
thirtieth, nineteen hundred eighty-nine is the applicable fixed dollar
minimum prescribed under paragraph (d) of subdivision one of section two
hundred ten of this chapter. In the event such fixed dollar minimum is
less than two hundred fifty dollars, the threshold amount in the case of
such taxable year is two hundred fifty dollars. In all other cases the
threshold amount is two hundred fifty dollars.

(b) In any prosecution for a violation of subdivision (a) of this
section, it shall be a defense that the defendant had no unpaid tax
liability for any of the three consecutive taxable years.

(c) As used in this section, the terms "return" and "report" shall
mean a return or report required under section one hundred ninety-two,
two hundred eleven, two hundred ninety-four, fifteen hundred fifteen or
fifteen hundred fifty-four of this chapter. It shall not include any
return or report referred to in section one hundred ninety-seven-a, two
hundred thirteen-a, or fifteen hundred thirteen of this chapter.