N.Y. Tax Law § 1803 — Criminal tax fraud in the fourth degree

§ 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.\n