N.Y. Tax Law § 1803: Criminal tax fraud in the fourth degree

§ 1803. Criminal tax fraud in the fourth degree. A person commits

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

fraud act or acts and, with the intent to evade any tax due under this

chapter, or to defraud the state or any subdivision thereof, the person

pays the state and/or a political subdivision of the state (whether by

means of underpayment or receipt of refund or both), in a period of not

more than one year in excess of three thousand dollars less than the tax

liability that is due. Criminal tax fraud in the fourth degree is a

class E felony.