{"data":{"id":"us-ny/n.y.-tax-law-1803","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 1803","heading":"Criminal tax fraud in the fourth degree","body":"§ 1803. Criminal tax fraud in the fourth degree. A person commits\ncriminal tax fraud in the fourth degree when he or she commits a tax\nfraud act or acts and, with the intent to evade any tax due under this\nchapter, or to defraud the state or any subdivision thereof, the person\npays the state and/or a political subdivision of the state (whether by\nmeans of underpayment or receipt of refund or both), in a period of not\nmore than one year in excess of three thousand dollars less than the tax\nliability that is due. Criminal tax fraud in the fourth degree is a\nclass E felony.","path":["Tax Law","Article 37. Crimes and Other Offenses, Seizures and Forfeitures","Part 2. Tax Fraud Acts and Penalties"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/1803","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"876b62f4433752aa52769fe0b53ea458c14347e957ef108d02da5a6fc75eed28","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-1802","next":"us-ny/n.y.-tax-law-1804"},"notice":"GroundRules: Original legal text. Not legal advice."}