Criminal Tax fraud in the fifth degree is any tax fraud act, of any amount. It is an A misdemeanor, meaning you face up to 1 year in local jail, 3 years of probation, fines, and court fees, as well as restitution in the amount defrauded.
Criminal Tax fraud in the fourth degree is any tax fraud act amounting to over $3,000. It is an E felony, meaning you face up to 4 years in prison, 5 years of probation, fines, and court fees, as well as restitution in the amount defrauded.
Criminal Tax fraud in the third degree is any tax fraud act amounting to over $10,000. It is a D felony, meaning you face up to 7 years in prison, 5 years of probation, fines, and court fees, as well as restitution in the amount defrauded.
Criminal Tax fraud in the second degree is any tax fraud act amounting to over $50,000. It is a C felony, meaning you face up to 15 years in prison, 5 years of probation, fines, and court fees, as well as restitution in the amount defrauded.
Criminal Tax fraud in the first degree is any tax fraud act amounting to over $1,000,000. It is a B felony, meaning you face up to 25 years in prison, 5 years of probation, fines, and court fees, as well as restitution in the amount defrauded.
Also, Repeated Failure to File Personal Income Earnings Taxes is a crime in violation of New York Tax Law §1808. It is an E felony, meaning you face up to 4 years in prison, 5 years of probation, fines, and court fees, as well as restitution in the amount owed from the unfiled years.