{"data":{"id":"us-nyc/n.y.c.-admin.-code-11-4012.1","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § 11-4012.1","heading":"§ 11-4012.1 Tobacco products tax","body":"(a) \n\t\t\t\t\t\t\t\t\t\t\t\tAttempt to evade or defeat tax. Any person who willfully attempts in any manner to evade or defeat any tax imposed by section 11-1302.1 or the payment thereof shall, in addition to any other penalties provided by law, be guilty of a misdemeanor.\n\n(b) Any willful act or omission with respect to the tax imposed by section 11-1302.1, with the exception of those described in subdivision (a) of this section, by any person which constitutes a violation of any provision of chapter thirteen of this title or chapter two of title twenty of the code shall constitute a misdemeanor.\n\n(L.L. 2017/145, 8/28/2017, eff. 6/1/2018)","path":["New York City Administrative Code","Title 11","Chapter 40: Crimes and Other offenses: Seizures and Forfeitures"],"source_url":"https://files.amlegal.com/pdffiles/NewYorkCity/Admin/XML.zip","current_through":"Local Law 2026/135 (enacted August 31, 2026)","vintage":"","retrieved_at":"2026-09-06T02:48:57Z","sha256":"2ddab9bca43729c11a4d518d84fa816845868332ee0803fb59bf05aada1f8750","source_id":"us-nyc","stale":false,"prev":"us-nyc/n.y.c.-admin.-code-11-4012","next":"us-nyc/n.y.c.-admin.-code-11-4013"},"notice":"GroundRules: Original legal text. Not legal advice."}