N.Y. Tax Law § 1805

§ 1805. Criminal tax fraud in the second degree. A person commits\ncriminal tax fraud in the second 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 of the state, the\nperson pays the state and/or a political subdivision of the state\n(whether by means of underpayment or receipt of refund or both), in a\nperiod of not more than one year in excess of fifty thousand dollars\nless than the tax liability that is due. Criminal tax fraud in the\nsecond degree is a class C felony.\n