§ 1801 — Tax fraud acts

New York § 1801

• Jurisdiction: New York
• Law TAX: Tax
• Part 2: Tax Fraud Acts and Penalties
• Art. 37: Crimes and Other Offenses, Seizures and Forfeitures

Text

§ 1801. Tax fraud acts. (a) As used in this article, "tax fraud act"\nmeans willfully engaging in an act or acts or willfully causing another\nto engage in an act or acts pursuant to which a person:\n (1) fails to make, render, sign, certify, or file any return or report\nrequired under this chapter or any regulation promulgated under this\nchapter within the time required by or under the provisions of this\nchapter or such regulation;\n (2) knowing that a return, report, statement or other document under\nthis chapter contains any materially false or fraudulent information, or\nomits any material information, files or submits that return, report,\nstatement or document with the state or any political subdivision of the\nstate, or with any public office or public officer of the state or any\npolitical subdivision of the state;\n (3) knowingly supplies or submits materially false or fraudulent\ninformation in connection with any return, audit, investigation, or\nproceeding or fails to supply information within the time required by or\nunder the provisions of this chapter or any regulation promulgated under\nthis chapter;\n (4) engages in any scheme to defraud the state or a political\nsubdivision of the state or a government instrumentality within the\nstate by false or fraudulent pretenses, representations or promises as\nto any material matter, in connection with any tax imposed under this\nchapter or any matter under this chapter;\n (5) fails to remit any tax collected in the name of the state or on\nbehalf of the state or any political subdivision of the state when such\ncollection is required under this chapter;\n (6) fails to collect any tax required to be collected under articles\ntwelve-A, eighteen, twenty, twenty-two, twenty-eight or twenty-eight-A\nof this chapter, or pursuant to the authority of article twenty-nine of\nthis chapter;\n (7) with intent to evade any tax fails to pay that tax; or\n (8) issues an exemption certificate, interdistributor sales\ncertificate, resale certificate, or any other document capable of\nevidencing a claim that taxes do not apply to a transaction, which he or\nshe does not believe to be true and correct as to any material matter,\nwhich omits any material information, or which is false, fraudulent, or\ncounterfeit; or\n (9) (a) knowingly fails to collect or remit any taxes imposed by\nsection four hundred ninety-three of this chapter on the sale of any\nadult-use cannabis product; or (b) knowingly possesses for sale, as such\nterm is defined in section four hundred ninety-two of this chapter, any\nsuch product on which the tax required to be paid under subdivision (a)\nof such section has not been paid.\n (b) For purposes of this subdivision, "this chapter" includes any\n"related statute" or any "related income or earnings tax statute", as\ndefined in section eighteen hundred of this article.\n (c) For purposes of this subdivision, the term "willfully" shall be\ndefined to mean acting with either intent to defraud, intent to evade\nthe payment of taxes or intent to avoid a requirement of this chapter, a\nlawful requirement of the commissioner or a known legal duty.\n