N.Y. Tax Law § 1811: Estate, gift and transfer taxes

§ 1811. Estate, gift and transfer taxes. Wrongful entry into safe

deposit box.--Any person who enters a safe deposit box of a decedent, or

a box standing in the joint names of such a decedent and one or more

persons, with knowledge of the death of the lessee of such box, which

entry results in an evasion of the tax imposed by article twenty-six of

this chapter shall be guilty of a misdemeanor.