N.Y. Tax Law § 1185

§ 1185. Criminal penalties. The criminal penalties in sections\neighteen hundred one through eighteen hundred seven and eighteen hundred\nseventeen of this chapter shall apply to this article with the same\nforce and effect as if the language of those provisions had been set\nforth in full in this article except to the extent that any provision is\neither inconsistent with a provision of this article or is not relevant\nto the taxes imposed by this article.\n