N.Y. Tax Law 1808 – Personal income and earnings taxes; repeated failure to file
§ 1808. Personal income and earnings taxes; repeated failure to file. (a) Any person who, with intent to evade payment of any tax imposed under article twenty-two of this chapter or any related income or earnings tax statute, fails to file a return for three consecutive taxable years shall be guilty of a class E felony, provided that such person had an unpaid tax liability with respect to each of the three consecutive taxable years.
Attorney's Note
Under the New York Laws, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| Class E felony | between 1 and 4 years | up to $5,000 |
Terms Used In N.Y. Tax Law 1808
- Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
- person: shall include , but shall not be limited to, an individual, corporation (including a dissolved corporation), partnership, limited liability company, association, trust or estate. See N.Y. Tax Law 1800
- Statute: A law passed by a legislature.
- this chapter: includes any "related statute" or any "related income or earnings tax statute" as defined in section eighteen hundred of this article. See N.Y. Tax Law 1801
(b) In any prosecution for a violation of subdivision (a) of this section, it shall be a defense that the defendant had no unpaid tax liability for any of the three consecutive taxable years.
(c) As used in this subdivision, the term "return" shall mean a return required under section six hundred fifty-one of this chapter, section 11-1751 of the administrative code of the city of New York or section 92-85 or 92-105 of the codes and ordinances of the city of Yonkers. It shall not include any information return referred to in subsection (i) of section six hundred fifty-one of this chapter, or subdivision (i) of section 11-1751 of such code, or subdivision (g) of section 92-105 of such codes and ordinances, or section six hundred fifty-eight of this chapter or section 11-1758 of such code or section 92-111 of such codes and ordinances, or any employer's return required by section six hundred seventy-four of this chapter or section 11-1774 of such code.