New York § 1803 Criminal tax fraud in the fourth degree

New York Statutes

§ 1803 — Criminal tax fraud in the fourth degree

New York § 1803

Law TAXTax

Part 2Tax Fraud Acts and Penalties

Art. 37Crimes and Other Offenses, Seizures and Forfeitures

This text of New York § 1803 (Criminal tax fraud in the fourth degree) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.Y. Tax § 1803 (2026).

Text

  § 1803. Criminal tax fraud in the fourth degree. A person commits\ncriminal tax fraud in the fourth degree when he or she commits a tax\nfraud act or acts and, with the intent to evade any tax due under this\nchapter, or to defraud the state or any subdivision thereof, the person\npays the state and/or a political subdivision of the state (whether by\nmeans of underpayment or receipt of refund or both), in a period of not\nmore than one year in excess of three thousand dollars less than the tax\nliability that is due. Criminal tax fraud in the fourth degree is a\nclass E felony.\n

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§ 1803. Criminal tax fraud in the fourth degree. A person commits\ncriminal tax fraud in the fourth degree when he or she commits a tax\nfraud act or acts and, with the intent to evade any tax due under this\nchapter, or to defraud the state or any subdivision thereof, the person\npays the state and/or a political subdivision of the state (whether by\nmeans of underpayment or receipt of refund or both), in a period of not\nmore than one year in excess of three thousand dollars less than the tax\nliability that is due. Criminal tax fraud in the fourth degree is a\nclass E felony.\n