intent, shall supply any false or fraudulent information, shall be guilty of a misdemeanor.

§ 1802. Repeated failure to file; personal income and earnings taxes.-(a) Any person who, with intent to evade payment of any tax imposed under article twenty-two 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 T46-151.0 or U46-21.0 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 return of information referred to in subsection division (i) of section T46-151.0 or subdivision (g) of section U46-21.0 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 T46-158.0 or U46-25.0 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 T46-174.0 or 046-11.0 of such code, or any declaration of estimated tax required under section six hundred fifty-five of this chapter or section T46-155.0 or 046-6.0 of the administrative code of the city of New York.

Si) of section six hundred fifty-one of this chapter, or sub

$ 1803. Repeated failure to file; corporate taxes. (a) Any person who, with intent to evade payment of any tax imposed under article nine, nine-a, thirteen, thirteen-a, thirty-two or thirty-three, 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 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.

two

(c) As used in this subdivision, the terms "return" and "report" shall mean a return or report required under section one hundred ninety-two, hundred eleven, two hundred ninety-four, three hundred eight, fourteen hundred sixty-two or fifteen hundred fifteen of this chapter. It shall not include any return or report referred to in section one hundred ninety-seven-a, two hundred thirteen-a, three hundred six, fourteen hundred sixty or fifteen hundred thirteen.

§ 1804. False returns; personal income and earnings taxes. (a) Any person who, with intent to evade any tax imposed by or any requirement of article twenty-two or any related income or earnings tax statute or any lawful requirement of the tax commission thereunder shall make, render, sign, certify or file any false or fraudulent return, declaration or statement shall be guilty of a misdemeanor.

(b) Any person who, with intent to evade any tax imposed by article twenty-two or any related income or earnings tax statute files a false or fraudulent return and, with such intent, substantially understates on such return his tax liability under such article or such statute, shall be guilty of a class E felony.

(c) For purposes of subdivision (b) of this section the term "substantially understates" refers to the excess amount of the tax required to be shown on the return for the taxable year over the amount of the tax imposed which is shown on the return, provided that the excess is more than one thousand five hundred dollars, and provided that the taxpayer, acting without reasonable ground for belief that his conduct is lawful, intended to evade at least said amount of such excess.

(d) As used in this subdivision, the term "return" shall mean a return required under section six hundred fifty-one of this chapter, section T46-151.0 or U46-21.0 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 return of information referred to in subsection (i) of section six hundred fifty-one of this chapter, or subdivision (i) of section T46-151.0 or subdivision (g) of section U46-21.0 of such code, or subdivision (g) of section 92-105 of such codes and orEXPLANATION-Matter in italics is new; matter in brackets [ ] is old law

dinances, or section six hundred fifty-eight of this chapter or section T46-158.0 or U46-25.0 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 T46-174.0 or 046-11.0 of such

code, or any declaration of estimated tax required under section six hundred fifty-five of this chapter or section T46-155.0 or U46-6.0 of the administrative code of the city of New York.

$1805. False returns or reports; corporate taxes. (a) Any person who, with intent to evade any tax imposed by or any requirement of article nine, nine-a, thirteen, thirteen-a, thirty-two or thirty-three or any lawful requirement of the tax commission thereunder shall make, render, sign, certify or file any false or fraudulent return or report, declaration or statement shall be guilty of a misdemeanor.

(b) Any person who, with intent to evade any tax imposed by article nine, nine-a, thirteen, thirteen-a, thirty-two or thirty-three files a false or fraudulent return or report and, with such intent, substantially understates on such return or report his tax liability under such articles, shall be guilty of a class E felony. (c) For purposes of subdivision (b) hereof the term "substantially understates" refers to the excess amount of the tax required to be shown on the return or report for the taxable year over the amount of the tax imposed which is shown on the return or report, provided that the excess is more than one thousand five hundred dollars, and provided that the taxpayer, acting without reasonable ground for belief that his conduct is lawful, intended to evade at least said amount of such excess.

(d) As used in this subdivision, 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, three hundred eight, fourteen hundred sixty-two or fifteen hundred fifteen. It shall not include any return or report referred to in section one hundred ninety-seven-a, two hundred thirteen-a, three hundred six, fourteen hundred sixty or fifteen hundred thirteen.

§ 1806. Withholding; personal income and earnings taxes. (a) Any person who willfully fails to collect any withholding tax as required by article twenty-two of this chapter or any related income or earnings tax statute, shall, in addition to other penalties provided by law, be guilty of a misdemeanor.

(b) The penalties provided for in this section shall not preclude prosecution pursuant to the penal law with respect to the willful failure of any person to pay over to the state or any political subdivision thereof any withholding tax as required by article twenty-two or any related income or earnings tax statute, whenever such person has been required to withhold and has withheld any such withholding tax. In any such prosecution under the penal law, a person who has been required to withhold and has withheld any such withholding tax shall be deemed to have acted in a fiduciary character with respect to the state or a political subdivision thereof, and the tax withheld shall be deemed to have been entrusted to such person by the state or a political subdivision thereof.

(c) Any person who willfully violates the provisions of subsection (b) of section six hundred seventy-four of this chapter or subdivision (b) section T46-174.0 of the administrative code of the city of New York shall be guilty of a misdemeanor.

of

or

§ 1807. Aiding or assisting in the giving of fraudulent returns, reports, statements or other documents; personal income and earnings taxes. (a) Any person who, with the intent that any tax or requirement of article twenty-two or any related income or earnings tax statute, any lawful requirement of the tax commission thereunder, be evaded, shall, for a fee or other compensation or as an incident to the perfor mance of other services for which such person receives compensation, aid or assist in, or procure, counsel, or advise the preparation or presentation under, or in connection with any matter arising under such article twenty-two or any such statute of any return, report, declaration, statement or other document which is fraudulent or false as to any material matter, or supply any false or fraudulent information, whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, report, declaration, statement or other document shall be guilty of a misdemeanor.

(b) Any person who, with the intent that any tax imposed by article twenty-two or any related income or earnings tax statute be evaded, shall, for a fee or other compensation or as an incident to the performance of other services for which such person receives compensation, aid

or assist in, or procure, counsel, or advise the preparation of any return, which is filed, and which is fraudulent or false as to any material matter, whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, and thereby causes, by means of a common scheme or plan, an understatement of tax liability of one or more persons of fifteen hundred dollars in the aggregate, shall be guilty of a class E felony. The term "understatement" shall mean the excess of the amount of the tax required to be shown on the return over the amount of the tax imposed which is shown on the return.

more than

(c) As used in subdivision (b) of this section the term "return" shall have the same meaning as defined in subdivision (c) of section one thousand eight hundred two of this part.

§ 1808. Aiding or assisting in the giving of fraudulent returns, reports, statements or other documents; corporate taxes. (a) Any person who, with the intent that any tax imposed under article nine, nine-A, thirteen, thirteen-A, thirty-two or thirty-three of this chapter, or any lawful requirement of the tax commission thereunder, be evaded, shall, for a fee or other compensation or as an incident to the performance of other services for which such person receives compensation, aid or assist in, or procure, counsel, or advise the preparation or presentation under, or in connection with any matter arising under such article twenty-two or any such statute of any return, report, declaration, statement or other document which is fraudulent or false as to any material matter, or supply any false or fraudulent information, whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, report, declaration, statement or other document shall be guilty of a misdemeanor.

(b) Any person who, with the intent that any tax imposed by article nine, nine-A, thirteen, thirteen-A, thirty-two or thirty-three of this chapter be evaded, shall, for a fee or other compensation or as an incident to the performance of other services for which such person receives compensation, aid or assist in, or procure, counsel, or advise the preparation of any return or report, which is filed, and which is fraudulent or false as to any material matter, whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, and thereby causes, by means of a common scheme or plan, an understatement of tax liability of one or more persons of more than fifteen hundred dollars in the aggregate, shall be guilty of a class E felony. The term "understatement" shall mean the excess of the amount of the tax required to be shown on the return or report over the amount of the tax imposed which is shown on the return or report.

(c) As used in subdivision (b) of this section, the terms "return" and "report" shall have the same meanings as defined in subdivision (c) of section one thousand eight hundred three of this part.

§ 1809. Failure to obey subpoenas. Any person who, being 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 a matter arising under article twenty-two of this chapter or under article nine, nine-A, thirteen, thirteen-A, thirty-two or thirty-three of 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 who (i) fails or refuses to attend without lawful excuse, (ii) refuses to be sworn, (iii) refuses to answer any material and proper question, or (iv) refuses, after reasonable not ice, to produce books, accounts,, records, memoranda, documents or other papers in his possession or under his control which constitute material and proper evidence shall be guilty of a misdemeanor.

§ 1810. Failure to pay tax. Any person, who, with intent to evade any tax or any requirement of article nine, nine-A, thirteen, thirteen-A, thirty-two or thirty-three, or article twenty-two of this chapter or any related income or earnings tax statute, or any lawful requirement of the tax commission thereunder, shall fail to pay the tax, shall be guilty of a misdemeanor.

PART III

OTHER TAXES

Section 1811. Estate and transfer taxes.

1812. Motor fuel taxes.

1813. Alcoholic beverage tax.

EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law

1814. Cigarette tax.

1815. Highway use tax.

1817. Sales and compensating use taxes.

1818. Real estate transfer tax.

1819. Tax on gains from real property transfers.

§ 1811. Estate and transfer taxes.-(a) Failure to file a return or report, or pay tax.-Any person required under article ten-C or twentysix of this chapter to pay tax, or make a return or report, who, with intent to evade tax or any requirement of such articles, fails to pay such tax or make such return or report, at the time or times so required, shall be guilty of a misdemeanor.

(b) Fraudulent returns, reports, statements or other documents.-(1) Any person who, with intent to evade the tax or any requirement of article ten-C or twenty-six of this chapter or any lawful requirement of the tax commission thereunder, makes and subscribes any return, report, statement or other document which is required to be filed with or furnished to the tax commission or to any person, pursuant to or under the provisions of such articles, which he does not believe to be true and correct as to every material matter shall be guilty of a misdemeanor.

(2) Any person who, with intent to evade the tax or any requirement of article ten-C or twenty-six of this chapter or any lawful requirement of the tax commission thereunder, who delivers or discloses to the tax commission or to any person, pursuant to or under the provisions of such articles, any list, return, report, account, statement or other document known by him to be fraudulent or to be false as to any material matter shall be guilty of a misdemeanor.

(3) For purposes of this section, the omission by any person of any material matter with intent to deceive shall constitute the delivery or disclosure of a document known by him to be fraudulent or to be false as to any material matter.

(c) Failure to disclose property of estate. -Any person required to make a return as provided in section two hundred forty-nine-v of this chapter who, with intent to evade the tax or any requirement of article ten-C or twenty-six of this chapter, shall fail to disclose on such return all of the property of the estate which is subject to tax shall be guilty of a misdemeanor.

(d) 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 ten-C or twenty-six of this chapter shall be guilty of a misdemeanor.

§ 1812. Motor fuel taxes.-(a) Attempt to evade or defeat tax.-Any person who willfully attempts in any manner to evade or defeat any tax imposed by article twelve-A of this chapter or the payment thereof shall in addition to other penalties provided by law, be guilty of a class felony.

(b) Willful failure to file a return or report, or pay tax.-Any person required under article twelve-A of this chapter to pay tax, or make a return or report, who willfully fails to pay such tax or make such return or report, at the time or times so required, shall be guilty of a misdemeanor.

(c) Fraudulent returns, reports, statements or other documents.-(1) Any person who willfully makes and subscribes any return, report, statement or other document which is required to be filed with or furnished to the tax commission or to any person, pursuant to the provisions of article twelve-A of this chapter, which he does not believe to be true and correct as to every material matter shall be guilty of a class E felony.

(2) Any person who willfully delivers or discloses to the tax commission or to any person, pursuant to the provisions of article twelve-A of this chapter, any list return, report, account, statement or other document known by him to be fraudulent or to be false as to any material matter shall be guilty of a misdemeanor. of this section, the omission by any person of any material matter with intent to deceive shall constitute the delivery disclosure of a document known by him to be fraudulent or to be false as to any material matter.

(3) For purposes

or

(d) Any owner of a filling station (other than a distributor of motor fuel registered as such under article twelve-A of this chapter) who shall willfully and knowingly have in his custody, possession or under

to

his control any motor fuel on which the taxes imposed by or pursuant the authority of such article have not been included in the cost to him of such fuel shall be guilty of a class E felony. For purposes of this subdivision, such Owner shall willfully and knowingly, have in his custody, possession or under his control motor fuel on which such taxes are required to have been included in his cost and have not been included in his cost where such owner has knowledge of the requirement that such taxes be so included and where to his knowledge such taxes

have not been so included.

(e) Any willful act or omission, other than those described in subdivision (a), (b), (c) or (d) of this section, by any person which constitutes а violation of any provision of article twelve-A of this chapter shall constitute a misdemeanor.

(f) The provisions of this section shall apply for purposes of the tax imposed pursuant to the authority of section two hundred eightyfour-b of this chapter.

§ 1813. Alcoholic beverage tax.-(a) Attempt to evade or defeat tax.-Any person who willfully attempts in any manner to evade or defeat

any tax imposed by article eighteen of this chapter or the payment thereof shall, in addition to other penalties provided by law, be guilty of a misdemeanor.

return

(b) Willful failure to file a return or report, or pay tax.-Any person required under article eighteen of this chapter to pay or make a or report, who willfully fails to pay such tax or make such return or report at the time or times SO required, shall be guilty of a misdemeanor.

(c) Fraudulent returns, reports, statements or other documents.-(1) Any person who willfully makes and subscribes any return, report, statement or other document which is required to be filed with or furnished to the tax commission or to any person, pursuant to article eighteen of this chapter, which he does not believe to be true and correct as to every material matter shall be guilty of a class E felony.

(2) Any person who willfully delivers or discloses to the tax commission or to any person, pursuant to article eighteen of this chapter, any list, return, report, account, statement or other document known by him to be fraudulent or to be false as to any material matter shall be guilty of a misdemeanor.

or

(3) For purposes of this section, the omission by any person of any material matter with intent to deceive shall constitute the delivery disclosure of a document known by him to be fraudulent or to be false as to any material matter. (d) Unlawful use of stamps.-Any person who shall counterfeit stamps prescribed by section four hundred thirty-eight of this chapter or who shall willfully remove or alter or knowingly permit to be removed or altered, the cancellation or defacing marks required to be placed upon any stamp under provisions of article eighteen of this chapter with intent to use such stamp, or who shall willfully open any container of alcoholic beverages without first destroying the stamp affixed thereto or who shall knowingly or willfully buy, prepare for use, use, have in his possession or suffer to be used any washed, restored or counterfeit stamp shall be guilty of a misdemeanor.

(e) Unlawful use of alcoholic beverages. -Any person who shall willfully sell or use any alcoholic beverages upon which tax has not been paid by the affixation of stamps as prescribed pursuant to section four hundred thirty-eight of this chapter shall be guilty of a misdemeanor. (f) Any willful act or omission, other than those described in subdivision (a), (b), (c), (d) or (e) of this section, by any person which constitutes a violation of any provision of article eighteen of this chapter shall constitute a misdemeanor.

(g) The provisions of this section shall apply for purposes of any tax imposed pursuant to the authority of section four hundred forty-five of this chapter.

§ 1814. Cigarette tax.-(a) Attempt to evade or defeat tax.-(1) Any person who willfully attempts in any manner to evade or defeat any tax imposed by article twenty of this chapter or the payment thereof shall, in addition to other penalties provided by law, be guilty of a misdemeanor.

(2) Any person who willfully attempts in any manner to evade or defeat the taxes imposed by article twenty of this chapter or payment thereof EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law