ARTICLE 37

CRIMES AND OTHER OFFENSES, SEIZURES AND FORFEITURES

PART I - DEFINITIONS
Section 1800. Definitions.

PART II-TAX FRAUD ACTS AND PENALTIES
Section 1801. Tax fraud acts.

1802. Criminal tax fraud in the fifth degree.

1803. Criminal tax fraud in the fourth degree.

1804. Criminal tax fraud in the third degree.

1805. Criminal tax fraud in the second degree.

1806. Criminal tax fraud in the first degree.

1807. Aggregation.

1808. Personal income and earnings taxes; repeated failure to

file.

1809. Corporate taxes; repeated failure to file.

PART III - OTHER TAXES
Section 1811. Estate, gift and transfer taxes.

1812. Motor fuel taxes.

1812-a. Person not registered as distributor of Diesel motor

fuel.

1812-b. Person not registered as distributor.

1812-c. Person not licensed as terminal operator.

1812-d. Person not licensed as transporter.

1812-e. Person not registered as a residual petroleum product

business.

1812-f. Article thirteen-A tax.

1812-g. Person not registered as a wholesaler of motor fuel.

1813. Alcoholic beverage tax.

1814. Cigarette and tobacco products tax.

1814-a. Person not appointed as a tobacco products distributor.

1815. Highway use and fuel use taxes.

1817. Sales and compensating use taxes.

1818. Real estate transfer tax.

1820. Authorized combative sports tax.

1821. Medallion taxicab owners tax in the metropolitan

commuter transportation district.

1822. Violation of the state assessment fee on transportation

network company prearranged trips.

PART IV - MISCELLANEOUS CRIMES
Section 1825. Violation of secrecy provisions of the tax law.

1826. Use of tax or other notices to distribute advertising

and propaganda material.

1827. Commissioner not to be interested in tax sale.

1829. Violation of article twenty-A.

1830. Other references.

1831. Failure to obey subpoenas.

1832. Non-preemption; penal law anticipatory offenses and

accessorial liability apply.

1833. Tax preparer registration.

PART V - PROCEDURAL PROVISIONS
Section 1838. Filing of documents.

1839. Disposition of fines.

PART VI - SEIZURES AND FORFEITURES
Section 1845. Forfeiture action with respect to alcoholic beverages

and vehicles carrying such beverages.

1846. Seizure and forfeiture of cigarettes.

1846-a. Forfeiture action with respect to tobacco products.

1847. Seizure and forfeiture of vehicles or other means of

transportation used to transport or for deposit or

concealment of cigarettes or used to import tobacco

products.

1848. Forfeiture action with respect to motor fuel and diesel

motor fuel and vehicle carrying such fuel.