§ 86 — Criminal penalties

New York § 86

• Jurisdiction: New York
• Law GCM: General City Model 772/66
• Part 6: (corporate Tax Procedure and Administration)

Text

§ 86. Criminal penalties. 1. Attempt to evade tax.--Any corporation\nor person who, with intent to evade any tax or any requirement of this\npart or of any of the named parts, or any lawful requirement of the\ndirector of finance thereunder, shall fail to pay the tax, or to make,\nrender, sign or certify any return or declaration of estimated tax, or\nto supply any information within the time required by or under the\nprovisions of this part or of any of the named parts, or who with like\nintent, shall make, render, sign or certify any false or fraudulent\nreturn, declaration or statement, or shall supply any false or\nfraudulent information, shall be guilty of a misdemeanor and shall, upon\nconviction, be fined not to exceed five thousand dollars or be\nimprisoned not to exceed one year, or both, at the discretion of the\ncourt. The term "person" as used in this section includes an officer,\nemployee or agent of a corporation who as such officer, employee or\nagent is under a duty to perform the act in respect of which the\nviolation occurs.\n 2. Limitation.--Notwithstanding the provisions of section one hundred\nforty-two of the code of criminal procedure or of any other law, a\nprosecution for any offense under this section may be commenced at any\ntime not later than three years after the commission of such offense,\nprovided that, if such offense is the failure to do an act required by\nor under the provision of this part to be done before a certain date, a\nprosecution for such offense may be commenced not later than three years\nafter such date.\n 3. Two or more charges.--In the prosecution of offenses under this\nsection, if there are two or more charges against any person or\ncorporation, involving a violation or violations of any provision or\nprovisions of this part or of any of the named parts, whether for the\nsame or different taxable years, instead of returning several\nindictments or filing several informations, all of such charges may be\njoined in one indictment or information, in separate counts, and if two\nor more indictments are found, or two or more informations are filed,\nthe court may order them to be consolidated. If a person or corporation\nshall be convicted of two or more offenses constituting different crimes\nset forth in different counts of one indictment or information, or in\nseparate indictments or informations consolidated as hereinbefore\nprovided, the court may impose a separate sentence for each offense, and\nif imprisonment is imposed, the court may order any of such sentences to\nbe served concurrently or consecutively.\n 4. Miscellaneous rules.-- Any prosecution under this section may be\nconducted in any county where the person or corporation to whose tax\nliability the proceeding relates resides, or has a place of business, or\nfrom which such person or corporation received any income, or in any\ncounty in which any such crime is committed. The corporation counsel of\nthe city imposing the tax shall have concurrent jurisdiction with any\ndistrict attorney in the prosecution of any offenses under this section.\nIf the provisions of this section conflict with those contained in any\nother law, this section shall control. The certificate of the director\nof finance to the effect that a tax has not been paid, that a return or\ndeclaration of estimated tax has not been filed, or that information has\nnot been supplied, as required by or under the provisions of this part\nor of any of the named parts, shall be prima facie evidence that such\ntax has not been paid, that such return or declaration has not been\nfiled, or that such information has not been supplied. All fines levied\nunder this section shall be paid to the director of finance and\ndeposited in the same manner as revenues collected or received under any\nof the named parts.\n