N.Y. Tax Law § 1185: Criminal penalties

§ 1185. Criminal penalties. The criminal penalties in sections

eighteen hundred one through eighteen hundred seven and eighteen hundred

seventeen of this chapter shall apply to this article with the same

force and effect as if the language of those provisions had been set

forth in full in this article except to the extent that any provision is

either inconsistent with a provision of this article or is not relevant

to the taxes imposed by this article.