New York § 1805 Criminal tax fraud in the second degree

New York Statutes

§ 1805 — Criminal tax fraud in the second degree

New York § 1805

Law TAXTax

Part 2Tax Fraud Acts and Penalties

Art. 37Crimes and Other Offenses, Seizures and Forfeitures

This text of New York § 1805 (Criminal tax fraud in the second 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 § 1805 (2026).

Text

  § 1805. Criminal tax fraud in the second degree. A person commits\ncriminal tax fraud in the second 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 of the state, the\nperson pays the state and/or a political subdivision of the state\n(whether by means of underpayment or receipt of refund or both), in a\nperiod of not more than one year in excess of fifty thousand dollars\nless than the tax liability that is due. Criminal tax fraud in the\nsecond degree is a class C felony.\n

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§ 1805. Criminal tax fraud in the second degree. A person commits\ncriminal tax fraud in the second 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 of the state, the\nperson pays the state and/or a political subdivision of the state\n(whether by means of underpayment or receipt of refund or both), in a\nperiod of not more than one year in excess of fifty thousand dollars\nless than the tax liability that is due. Criminal tax fraud in the\nsecond degree is a class C felony.\n