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New York · Through 2026-09-11

N.Y. Tax Law § 1802: Criminal tax fraud in the fifth degree

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Where this section sits in the code
  1. Tax Law
  2. Article 37. Crimes and Other Offenses, Seizures and Forfeitures
  3. Part 2. Tax Fraud Acts and Penalties

§ 1802. Criminal tax fraud in the fifth degree. A person commits

criminal tax fraud in the fifth degree when he or she commits a tax

fraud act. Criminal tax fraud in the fifth degree is a class A

misdemeanor.

Collected 2026-09-14T19:32:45Z. Source file · JSON

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