reglab/housing_qa huggingface dataset:
NY Tax L § 1808 (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 2 - Tax Fraud Acts and Penalties 1808 - Personal Income and Earnings Taxes; Repeated Failure to File.

§  1808. Personal income and earnings taxes; repeated failure to file. (a) Any person who, with intent to evade  payment  of  any  tax  imposed under  article  twenty-two  of  this  chapter  or  any related income or earnings tax statute, fails to  file  a  return  for  three  consecutive taxable  years  shall  be guilty of a class E felony, provided that such person had an unpaid tax liability with respect to  each  of  the  three consecutive taxable years.  (b)  In  any  prosecution  for  a violation of subdivision (a) of this section, it shall be a defense that the  defendant  had  no  unpaid  tax liability for any of the three consecutive taxable years.  (c) As used in this subdivision, the term "return" shall mean a return required  under  section  six hundred fifty-one of this chapter, section 11-1751 of the administrative code of the city of New  York  or  section 92-85  or  92-105 of the codes and ordinances of the city of Yonkers. It shall not include any information return referred to in  subsection  (i) of  section six hundred fifty-one of this chapter, or subdivision (i) of section 11-1751 of such code, or subdivision (g) of  section  92-105  of such  codes  and  ordinances, or section six hundred fifty-eight of this chapter or section 11-1758 of such code or section 92-111 of such  codes and ordinances, or any employer's return required by section six hundred seventy-four of this chapter or section 11-1774 of such code.
NY Tax L § 1809 (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 2 - Tax Fraud Acts and Penalties 1809 - Corporate Taxes; Repeated Failure to File.

§  1809.  Corporate  taxes;  repeated failure to file.  (a) Any person who, with intent to evade payment of any tax imposed under article nine, nine-A, thirteen, thirty-three or thirty-three-A of this chapter,  fails to  file a return or report for three consecutive taxable years shall be guilty of a class E felony, provided that such person had an unpaid  tax liability, in excess of the threshold amount with respect to each of the three  consecutive  taxable years. The threshold amount in the case of a taxable year under article nine-A of  this  chapter  ending  after  June thirtieth,  nineteen  hundred eighty-nine is the applicable fixed dollar minimum prescribed under paragraph (d) of subdivision one of section two hundred ten of this chapter. In the event such fixed dollar  minimum  is less than two hundred fifty dollars, the threshold amount in the case of such  taxable  year is two hundred fifty dollars. In all other cases the threshold amount is two hundred fifty dollars.  (b) In any prosecution for a violation  of  subdivision  (a)  of  this section,  it  shall  be  a  defense that the defendant had no unpaid tax liability for any of the three consecutive taxable years.  (c) As used in this section, the terms  "return"  and  "report"  shall mean  a  return or report required under section one hundred ninety-two, two hundred eleven, two hundred ninety-four, fifteen hundred fifteen  or fifteen  hundred  fifty-four  of  this chapter. It shall not include any return or report referred to in section one hundred ninety-seven-a,  two hundred thirteen-a, or fifteen hundred thirteen of this chapter.
NY Tax L § 1811 (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 3 - Other Taxes 1811 - Estate, Gift and Transfer Taxes.

§  1811.  Estate,  gift  and  transfer taxes. Wrongful entry into safe   deposit box.--Any person who enters a safe deposit box of a decedent, or   a box standing in the joint names of such a decedent  and  one  or  more   persons,  with  knowledge  of the death of the lessee of such box, which   entry results in an evasion of the tax imposed by article twenty-six  of   this chapter shall be guilty of a misdemeanor.
NY Tax L § 1812-B (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 3 - Other Taxes 1812-B - Person Not Registered as Distributor.

§  1812-b. Person not registered as distributor. Any person who, while   not registered as a distributor of motor fuel pursuant to the provisions   of article twelve-A of this chapter, imports or causes  to  be  imported   any  motor  fuel  into the state, for use, distribution, storage or sale   within the state, except motor fuel delivered  into  the  ordinary  fuel   tank connected to the engine of a means of conveyance in order to propel   it  or  in  a  small  drum or similar container, or   produces, refines,   manufactures or compounds motor fuel within the state shall be guilty of   a misdemeanor. If, within any  ninety  day  period,  two  thousand  nine   hundred  gallons  or  more  of  motor  fuel are imported or caused to be   imported into the state for use, distribution, storage  or  sale  within   the  state  or  are produced, refined, manufactured or compounded within   the state by any person while not registered as a distributor  of  motor   fuel, such person shall be guilty of a class E felony. Provided further,   that any person who has twice been convicted under this section shall be   guilty of a class E felony for any subsequent violation of this section,   regardless of the amount of motor fuel involved in such violation.
NY Tax L § 1812-C (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 3 - Other Taxes 1812-C - Person Not Licensed as Terminal Operator.

§  1812-c.  Person  not licensed as terminal operator. Any person who,   while not licensed  as  such  pursuant  to  the  provisions  of  article   twelve-A  of this chapter, operates as a terminal operator as defined in   subdivision thirteen of section two hundred eighty-two of this  chapter,   except  where  all  of the motor fuel or diesel motor fuel stored in the   storage facility is solely for such person's own  use  and  consumption,   shall be guilty of a class E felony.
NY Tax L § 1812-D (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 3 - Other Taxes 1812-D - Person Not Licensed as Transporter.

§  1812-d.  Person  not  licensed  as transporter. (a) Any person who, while not licensed as importing transporter pursuant to  the  provisions of  article twelve-A of this chapter, transports motor fuel in the state which is being imported into the state for use, distribution, storage or sale in the state, shall be guilty of a misdemeanor.  (b) Any person who, while not licensed  as  an  importing  transporter pursuant  to  the  provisions  of  article  twelve-A  of  this  chapter, off-loads motor fuel into a facility located within the state where such motor fuel is being imported  into  the  state  for  use,  distribution, storage  or  sale  in  the  state,  shall  be  guilty  of a misdemeanor. Provided, however, any person who, while not licensed  as  an  importing transporter  pursuant  to  the  provisions  of  article twelve-A of this chapter, off-loads two thousand nine hundred gallons or  more  of  motor fuel  in  a  thirty  day period into a facility located within the state where such motor  fuel  is  being  imported  into  the  state  for  use, distribution, storage or sale in the state, shall be guilty of a class E felony.  (c)  Any  person  who,  while not licensed as an exporting transporter pursuant  to  the  provisions  of  article  twelve-A  of  this  chapter, transports  motor  fuel  in this state where such fuel is being exported from a point in this state to without the state, shall be  guilty  of  a misdemeanor.
NY Tax L § 1812-E (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 3 - Other Taxes 1812-E - Person Not Registered as a Residual Petroleum Product Business.

§  1812-e.  Person  not  registered  as  a  residual petroleum product   business. Any person who, while not registered as a  residual  petroleum   product  business  pursuant  to  the provisions of article thirteen-A of   this chapter, imports or causes any residual  petroleum  product  to  be   imported into the state, or produces, refines, manufactures or compounds   residual  petroleum  product within the state, or makes a sale or use of   residual petroleum product within the state (other than  a  self-use  of   residual  petroleum  product which has been the subject of a retail sale   to such person) shall be guilty of a misdemeanor. Provided, however,  if   the  tax  liability  with  respect  to  such  product under such article   thirteen-A is equal to or greater than one thousand dollars,  then  such   person  shall  be  guilty  of a class E felony.   Provided, further, if,   within any ninety-day period, residual petroleum product is imported  or   caused   to   be   imported   into  this  state  or  produced,  refined,   manufactured, or compounded within the state or sold or used (other than   a self-use of residual petroleum product which has been the subject of a   retail sale to such person) by any person while not so registered  as  a   residual  petroleum  product  business  and the tax liability under such   article thirteen-A with respect to such product so imported,  caused  to   be  imported  or  produced,  refined, manufactured, or compounded during   such ninety-day period totals one thousand dollars or  more,  then  such   person shall be guilty of a class E felony.
NY Tax L § 1812-F (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 3 - Other Taxes 1812-F - Article Thirteen-a Tax.

§ 1812-f. Article thirteen-A tax. (a) Any person who willfully accepts an  exempt  transaction  certificate (or similar document which has been prescribed  by  the   commissioner   of   taxation   and   finance)   or interdistributor  sale  certificate  with  respect to claiming exemption from the taxes imposed with respect to diesel  motor  fuel  or  residual petroleum  product  by  article thirteen-A of this chapter which he does not believe to be true and correct as to any material  matter  shall  be guilty of a misdemeanor.  (b) Any willful act or omission, other than those described in section eighteen  hundred  one of this article or subdivision (a) or (c) of this section, by any person which constitutes a violation of any provision of article thirteen-A of this chapter shall constitute a misdemeanor.  (c) Any person  who  willfully  makes  a  movement  tracking  document required pursuant to subdivision (b) of section three hundred fifteen of this  chapter,  which  he  does not believe to be true and correct as to every material matter or who willfully produces any  such  document  for inspection  as  required  under subdivision (b) of section three hundred fifteen of this chapter which he knows to be fraudulent or to  be  false as  to  any  material matter shall be guilty of a misdemeanor; provided, however, that if the tax liability  under  article  thirteen-A  of  this chapter  with  respect  to the product being transported, is equal to or greater than one thousand dollars, such person  shall  be  guilty  of  a class E felony.
NY Tax L § 1812-G (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 3 - Other Taxes 1812-G - Person Not Registered as a Wholesaler of Motor Fuel.

§  1812-g.  Person  not  registered as a wholesaler of motor fuel. Any   person who, while not registered as a wholesaler of motor fuel  pursuant   to  the  provisions of article twelve-A of this chapter, makes a sale of   motor fuel in this state other than a retail sale not in bulk, shall  be   guilty of a class E felony.
NY Tax L § 1814-A (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 3 - Other Taxes 1814-A - Person Not Appointed as a Tobacco Products Distributor.

§  1814-a. Person not appointed as a tobacco products distributor. (a) Any person who, while not appointed as a distributor of tobacco products pursuant to the provisions of article twenty of this chapter, imports or causes to be imported into the state more than fifty cigars or more than one  pound  of  tobacco,  for  sale  within  the  state,  or   produces, manufactures  or  compounds  tobacco  products within the state shall be guilty of a misdemeanor punishable by a  fine  of  not  more  than  five thousand dollars or by a term of imprisonment not to exceed thirty days. If,  within  any  ninety day period, one thousand or more cigars or five hundred pounds or more of tobacco are imported or caused to be  imported into  the  state for sale within the state or are produced, manufactured or compounded within the state by any person while not  appointed  as  a distributor  of  tobacco  products,  such  person  shall  be guilty of a misdemeanor. Provided further,  that  any  person  who  has  twice  been convicted under this section shall be guilty of a class E felony for any subsequent  violation  of  this  section,  regardless  of  the amount of tobacco products involved in such violation.  (b) For purposes of this section,  the  possession  or  transportation within  this  state  by  any  person,  other  than  a  tobacco  products distributor appointed by the commissioner of taxation  and  finance,  at any  one time of seven hundred fifty or more cigars or fifteen pounds or more of tobacco shall be presumptive evidence that such tobacco products are possessed or transported for the purpose of sale and are subject  to the  tax  imposed by section four hundred seventy-one-b of this chapter. With respect to such possession or  transportation,  any  provisions  of article  twenty of this chapter providing for a time period during which the tax imposed by such article may be paid shall not apply.
NY Tax L § 1818 (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 3 - Other Taxes 1818 - Real Estate Transfer Tax.

§ 1818. Real estate transfer tax.--Any willful act or omission, by any   person  which  constitutes  a  violation  of  any  provision  of article   thirty-one of this chapter shall constitute a misdemeanor.
NY Tax L § 1820 (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 3 - Other Taxes 1820 - Authorized Combative Sports Tax.

§  1820.  Authorized combative sports tax. Any willful act or omission   by any person which constitutes a violation of any provision of  article   nineteen of this chapter shall constitute a misdemeanor.
NY Tax L § 1821 (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 3 - Other Taxes 1821 - Medallion Taxicab Owners Tax in the Metropolitan Commuter Transportation District.

§  1821.  Medallion  taxicab  owners  tax in the metropolitan commuter   transportation district. Any willful act or omission by any person which   constitutes a violation of any provision  of  article  twenty-nine-A  of   this chapter shall constitute a misdemeanor.
NY Tax L § 1822 (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 3 - Other Taxes 1822 - Violation of the State Assessment Fee on Transportation Network Company Prearranged Trips.

§  1822.  Violation  of  the  state  assessment  fee on transportation   network company prearranged trips. Any willful act or  omission  by  any   person  that  constitutes  a  violation  of  any  provision  of  article   twenty-nine-B of this chapter shall constitute a misdemeanor.
NY Tax L § 1825 (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 4 - Miscellaneous Crimes 1825 - Violation of Secrecy Provisions of the Tax Law.

§  1825.  Violation  of secrecy provisions of the tax law.--Any person   who violates the secrecy provisions of this chapter or  subdivision  (e)   of  section  11-1797  of the administrative code of the city of New York   shall be guilty of a misdemeanor.
NY Tax L § 1826 (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 4 - Miscellaneous Crimes 1826 - Use of Tax or Other Notices to Distribute Advertising and Propaganda Material.

§  1826.  Use  of  tax  or other notices to distribute advertising and propaganda material.--(a) Any person, firm, corporation, or association, or agent or employee thereof, who mails or  delivers  or  causes  to  be mailed  or  delivered,  any notice, circular, pamphlet, card, hand-bill, printed or  written  notice  of  any  kind  other  than  that  which  is authorized  or  required by law with a statement of moneys due the state of New York or any political subdivision thereof, or with a tax bill  or notification  of a tax to be assessed or levied by the state of New York or any political subdivision thereof, is guilty of a misdemeanor.  (b) Notwithstanding the foregoing provisions of this section, it shall be lawful for the  governing  body  of  any  political  subdivision,  by resolution  unanimously  passed  to  designate  a  particular written or printed notice relating to water rates, sewer rentals, permit  fees  and other  fees  and  charges  payable  to  the  political subdivision to be included with said tax bill or notification of a tax to be  assessed  or levied.
NY Tax L § 1827 (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 4 - Miscellaneous Crimes 1827 - Commissioner Not to Be Interested in Tax Sa1e.

§   1827.   Commissioner  not  to  be  interested  in  tax  sa1e.--The   commissioner, or any person employed in such commissioner's office,  who   shall  be directly or indirectly interested in any tax sale made by such   commissioner, or in the title acquired by such sale,  or  in  any  money   paid or to be paid for the redemption of any lands sold for taxes by the   commissioner  or on the cancellation of any such tax sale; or any person   who shall pay or give to the commissioner, or to any  employee  of  such   commissioner's  office,  any compensation, reward or promise thereof for   any service or services performed in regard to  such  sale,  redemption,   cancellation  or  such  tax title, is guilty of a misdemeanor. A sale in   violation of this section is void.
NY Tax L § 1829 (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 4 - Miscellaneous Crimes 1829 - Violation of Article Twenty-A.

§  1829. Violation of article twenty-A. Any wholesale dealer or retail   dealer who violates any of the provisions of article  twenty-A  of  this   chapter may be prosecuted and upon conviction shall be guilty of a class   B misdemeanor.
NY Tax L § 1830 (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 4 - Miscellaneous Crimes 1830 - Other References.

§  1830.  Other  references.--For criminal penalties for violations of   article thirty-four of this chapter  relating  to  the  New  York  state   lottery  for  education,  see  sections sixteen hundred nine and sixteen   hundred ten of this chapter.
NY Tax L § 1831 (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 4 - Miscellaneous Crimes 1831 - Failure to Obey Subpoenas.

§  1831. Failure to obey subpoenas. Any person who is duly subpoenaed,   pursuant to section one hundred seventy-four  of  this  chapter  or  the   provisions  of  the civil practice law and rules, in connection with any   matter arising under this chapter, or any related income or earnings tax   statute, to attend as a witness or to produce books, accounts,  records,   memoranda,  documents  or  other papers, and who (1) fails or refuses to   attend without lawful excuse, (2)  refuses  to  be  sworn,  (3)  without   asserting  a  valid  legal  privilege refuses to answer any material and   proper question, or  (4)  without  asserting  a  valid  legal  privilege   refuses,  after  reasonable notice, to produce books, accounts, records,   memoranda, documents or other papers that constitute material and proper   evidence in his or her possession or under his or her control, shall  be   guilty of a misdemeanor.
NY Tax L § 1832 (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 4 - Miscellaneous Crimes 1832 - Non-Preemption; Penal Law Anticipatory Offenses and Accessorial Liability Apply.

§   1832.   Non-preemption;   penal   law  anticipatory  offenses  and accessorial liability apply. (a) Unless expressly stated otherwise,  the penalties  provided  in  this chapter shall not preclude prosecution for any offense under the penal law or any other criminal statute.  (b) The offenses specified in  title  G  of  the  penal  law  and  the provisions  of  article  twenty  of  the penal law are applicable to all offenses defined in this chapter.
NY Tax L § 1833 (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 4 - Miscellaneous Crimes 1833 - Tax Preparer Registration.

§  1833.  Tax preparer registration. A commercial tax return preparer,   as defined by paragraph three of subdivision (a) of  section  thirty-two   of  this  chapter,  who  willfully  and  with  the  intent  to evade the   requirements of section thirty-two of this chapter, fails to sign his or   her name to any tax  return  that  requires  a  signature  or  fails  to   register  as  required  by  such section thirty-two, will be guilty of a   class A misdemeanor.
NY Tax L § 1838 (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 5 - Procedural Provisions 1838 - Filing of Documents.

§  1838.  Filing  of  documents.--For  purposes  of the prosecution of   offenses  under  the  provisions  of  this  chapter,  reports,  returns,   statements,  lists,  accounts,  other  documents  or  other  information   required to be filed with or  delivered  to  the  tax  commission  shall   include  such  items  which  under the provisions of this chapter or any   related statute are required to be recorded or filed with,  served  upon   or  delivered  to another person including, but not limited to, a court,   appraiser, recording officer of any  county  within  the  state,  county   clerk,  surrogate's  assistant, surrogate's clerk, county treasurer, any   other governmental  agency  or  entity,  securities  exchange,  clearing   corporation  or  other  entity  in  its  capacity as an agent of the tax   commission.
NY Tax L § 1839 (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 5 - Procedural Provisions 1839 - Disposition of Fines.

§  1839.  Disposition  of  fines.--All fines levied under this article   shall be paid into the state treasury to the credit of the general fund.
NY Tax L § 3000 (2021)
2021 New York Laws TAX - Tax Article 41 - Taxpayers' Bill of Rights Part 1 - Taxpayers' Rights 3000 - Short Title.

§  3000. Short title. This article may be cited as the taxpayers' bill   of rights.