Legislation

Search OpenLegislation Statutes

Viewing most recent revision (from 2014-09-22)

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.