2023 New York Laws › GCT - General City › Article 2-D - City Personal Income Tax on Residents › 25-A-75 - Criminal Penalties.

§ 75. Criminal  penalties.--(a) Attempt to evade tax.--Any individual,
corporation  or  partnership  or  any  officer  or   employee   of   any
corporation,  or member or employee of any partnership, who, with intent
to evade any tax or any requirement of this  local  law  or  any  lawful
requirement  of the administrator thereunder, shall fail to pay the tax,
or to make, render,  sign  or  certify  any  return  or  declaration  of
estimated  income, or to supply any information within the time required
by or under the provisions of this local law, or who, with like  intent,
shall  make,  render,  sign  or  certify any false or fraudulent return,
declaration or statement,  or  shall  supply  any  false  or  fraudulent
information,  or  who  shall  fail  to  comply  with  the  provisions of
subdivision (b) of section fifty-four after the service of a  notice  by
the  administrator  thereunder,  shall  be  guilty  of a misdemeanor and
shall, upon conviction, be fined not to exceed five thousand dollars  or
be  imprisoned not to exceed one year, or both, at the discretion of the
court.
(b) Limitations.--  Notwithstanding  the  provisions  of  section  one
hundred  forty-two  of  the  state  code of criminal procedure or of any
other law of this state,  a  prosecution  for  any  offense  under  this
section  may  be  commenced at any time not later than three years after
the commission of such offense provided that, if  such  offense  is  the
failure  to  do  an act required by or under any provision of this local
law to be done before a certain date, a prosecution for such offense may
be commenced not later than three years after such date.
(c) Willful failure to  withhold.--  Any  individual,  corporation  or
partnership  or  any officer or employee of any corporation (including a
dissolved corporation), or member or employee of  any  partnership,  who
willfully  fails to collect or pay over any withholding tax as required,
shall, in addition to other penalties provided by law, be  guilty  of  a
misdemeanor,  and, upon conviction thereof, shall be fined not to exceed
five thousand dollars or imprisoned not to exceed one year, or both.
(d) Two or more charges.-- In the prosecution of offenses  under  this
section,  if  there  are  two  or  more  charges  against  any person or
corporation, involving a violation or violations  of  any  provision  or
provisions  of this local law, whether for the same or different taxable
years, instead  of  returning  several  indictments  or  filing  several
informations,  all  of  such  charges may be joined in one indictment or
information, in separate counts, and if  two  or  more  indictments  are
found,  or  two or more informations are filed, the court may order them
to be consolidated. If a person or corporation shall be convicted of two
or more offenses constituting different crimes set  forth  in  different
counts  of  one indictment or information, or in separate indictments or
informations consolidated as hereinbefore provided, the court may impose
a separate sentence for each offense, and if  imprisonment  is  imposed,
the  court  may order any of such sentences to be served concurrently or
consecutively.
(e) Miscellaneous rules.-- Any prosecution under this section  may  be
conducted  in  any  county  where the person or corporation to whose tax
liability the proceeding relates resides, or has a place of business, or
from which such person or corporation received any  income,  or  in  any
county  in which any such crime is committed. The corporation counsel of
the city shall have concurrent jurisdiction with any  district  attorney
in  the prosecution of any offense under this section. If the provisions
of this section conflict with those contained in  any  other  law,  this
section  shall  control.  The  certificate  of  the administrator to the
effect that a tax has not been paid, that a  return  or  declaration  of
estimated  tax  has  not  been  filed,  or that information has not been
supplied, as required by or under the  provisions  of  this  local  law,

shall be prima facie evidence that such tax has not been paid, that such
return  or  declaration has not been filed, or that such information has
not been supplied. All fines levied under this section shall be paid  to
the administrator and deposited in the same manner as revenues collected
or received under this local law.