§ 1802. Criminal tax fraud in the fifth degree. A person commits\ncriminal tax fraud in the fifth degree when he or she commits a tax\nfraud act. Criminal tax fraud in the fifth degree is a class A\nmisdemeanor.\n
N.Y. Tax Law § 1802
Criminal tax fraud in the fifth degree
Applied in 5 court decisions — leading case In re Ianacone (2014)
Most recently applied in Matter of Talcott (June 2020)
2014-09-22
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: NYS Open Legislation (New York State Senate). Reproduced from public-domain New York statutes; confirm against the official source for the current text. Not legal advice.