Statutes > New York Statutes > TAX - Tax > Article 37 - CRIMES AND OTHER OFFENSES, SEIZURES AND FORFEITURES > Part 2 - (1801 - 1809) TAX FRAUD ACTS AND PENALTIES > 1802 - Criminal tax fraud in the fifth degree.

1802 - Criminal tax fraud in the fifth degree.

§  1802.  Criminal  tax  fraud  in  the fifth degree. A person commits  criminal tax fraud in the fifth degree when he  or  she  commits  a  tax  fraud  act.  Criminal  tax  fraud  in  the  fifth  degree  is  a class A  misdemeanor.