N.Y. Tax Law § 1805: Criminal tax fraud in the second degree

§ 1805. Criminal tax fraud in the second degree. A person commits

criminal tax fraud in the second 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 of the state, 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 fifty thousand dollars

less than the tax liability that is due. Criminal tax fraud in the

second degree is a class C felony.