N.Y. General City Model 772/66 § 143: Criminal penalties

§ 143. Criminal penalties. (a) Attempt to evade tax.--Any individual

or partnership or member or employee of any partnership, who, with

intent to evade any tax or any requirement of this title or any lawful

requirement of the director of finance 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 title, 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 after the service of a notice by the director of finance

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 title to

be done before a certain date, a prosecution for such offense may be

commenced not later than three years after such date.

(c) 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 title, 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.

(d) 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 imposing the tax shall have concurrent jurisdiction with any

district attorney in the prosecution of any offenses 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 director

of finance 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 title,

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 director of finance and deposited in the same manner as revenues

collected or received under this title.