N.Y. Tax Law § 1832: Non-preemption; penal law anticipatory offenses and accessorial liability apply

§ 1832. Non-preemption; penal law anticipatory offenses and

accessorial liability apply. (a) Unless expressly stated otherwise, the

penalties provided in this chapter shall not preclude prosecution for

any offense under the penal law or any other criminal statute.

(b) The offenses specified in title G of the penal law and the

provisions of article twenty of the penal law are applicable to all

offenses defined in this chapter.