N.Y. Tax Law § 1809: Corporate taxes; repeated failure to file

§ 1809. Corporate taxes; repeated failure to file. (a) Any person

who, with intent to evade payment of any tax imposed under article nine,

nine-A, thirteen, thirty-three or thirty-three-A of this chapter, fails

to file a return or report for three consecutive taxable years shall be

guilty of a class E felony, provided that such person had an unpaid tax

liability, in excess of the threshold amount with respect to each of the

three consecutive taxable years. The threshold amount in the case of a

taxable year under article nine-A of this chapter ending after June

thirtieth, nineteen hundred eighty-nine is the applicable fixed dollar

minimum prescribed under paragraph (d) of subdivision one of section two

hundred ten of this chapter. In the event such fixed dollar minimum is

less than two hundred fifty dollars, the threshold amount in the case of

such taxable year is two hundred fifty dollars. In all other cases the

threshold amount is two hundred fifty dollars.

(b) In any prosecution for a violation of subdivision (a) of this

section, it shall be a defense that the defendant had no unpaid tax

liability for any of the three consecutive taxable years.

(c) As used in this section, the terms "return" and "report" shall

mean a return or report required under section one hundred ninety-two,

two hundred eleven, two hundred ninety-four, fifteen hundred fifteen or

fifteen hundred fifty-four of this chapter. It shall not include any

return or report referred to in section one hundred ninety-seven-a, two

hundred thirteen-a, or fifteen hundred thirteen of this chapter.