New York City · Through Local Law 2026/135 (enacted August 31, 2026)

N.Y.C. Admin. Code § 11-4003: § 11-4003 City criminal tax fraud in the fifth degree.

Where this section sits in the code

New York City Administrative Code
Title 11
Chapter 40: Crimes and Other offenses: Seizures and Forfeitures

A person commits city criminal tax fraud in the fifth degree when he or she commits a tax fraud act. City criminal tax fraud in the fifth degree is a class A misdemeanor.

Collected 2026-09-06T02:48:57Z. Source file · JSON

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