Legislation

Search OpenLegislation Statutes

The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
ARTICLE 37
Crimes and Other Offenses, Seizures and Forfeitures
PART 4
Miscellaneous Crimes
previous
SECTION 1831
Failure to obey subpoenas
up
PART 4
Miscellaneous Crimes
next
SECTION 1833
Tax preparer registration
This entry was published on 2014-09-22
The selection dates indicate all change milestones for the entire volume, not just the location being viewed. Specifying a milestone date will retrieve the most recent version of the location before that date.
SECTION 1832
Non-preemption; penal law anticipatory offenses and accessorial liability apply
Tax (TAX) CHAPTER 60, ARTICLE 37, PART 4
§ 1832. Non-preemption; penal law anticipatory offenses and
accessorial liability apply. (a) Unless expressly stated otherwise, the
penalties provided in this chapter shall not preclude prosecution for
any offense under the penal law or any other criminal statute.

(b) The offenses specified in title G of the penal law and the
provisions of article twenty of the penal law are applicable to all
offenses defined in this chapter.