N.Y. Tax Law § 1832 — Non-preemption; penal law anticipatory offenses and accessorial liability apply

§ 1832. Non-preemption; penal law anticipatory offenses and\naccessorial liability apply. (a) Unless expressly stated otherwise, the\npenalties provided in this chapter shall not preclude prosecution for\nany offense under the penal law or any other criminal statute.\n (b) The offenses specified in title G of the penal law and the\nprovisions of article twenty of the penal law are applicable to all\noffenses defined in this chapter.\n