N.Y. Tax Law § 1809

§ 1809. Corporate taxes; repeated failure to file. * (a) Any person\nwho, with intent to evade payment of any tax imposed under article nine\n(other than under section one hundred eighty or one hundred eighty-one),\nnine-A, thirteen, thirty-two, thirty-three or thirty-three-A of this\nchapter, fails to file a return or report for three consecutive taxable\nyears shall be guilty of a class E felony, provided that such person had\nan unpaid tax liability, in excess of the threshold amount with respect\nto each of the three consecutive taxable years. The threshold amount in\nthe case of a taxable year under article nine-A of this chapter ending\nafter June thirtieth, nineteen hundred eighty-nine is the applicable\nfixed dollar minimum prescribed under paragraph (d) of subdivision one\nof section two hundred ten of this chapter. In the event such fixed\ndollar minimum is less than two hundred fifty dollars, the threshold\namount in the case of such taxable year is two hundred fifty dollars. In\nall other cases the threshold amount is two hundred fifty dollars.\n * NB Effective until January 1, 2015\n * (a) Any person who, with intent to evade payment of any tax imposed\nunder article nine, nine-A, thirteen, thirty-three or thirty-three-A of\nthis chapter, fails to file a return or report for three consecutive\ntaxable years shall be guilty of a class E felony, provided that such\nperson had an unpaid tax liability, in excess of the threshold amount\nwith respect to each of the three consecutive taxable years. The\nthreshold amount in the case of a taxable year under article nine-A of\nthis chapter ending after June thirtieth, nineteen hundred eighty-nine\nis the applicable fixed dollar minimum prescribed under paragraph (d) of\nsubdivision one of section two hundred ten of this chapter. In the event\nsuch fixed dollar minimum is less than two hundred fifty dollars, the\nthreshold amount in the case of such taxable year is two hundred fifty\ndollars. In all other cases the threshold amount is two hundred fifty\ndollars.\n * NB Effective January 1, 2015\n (b) In any prosecution for a violation of subdivision (a) of this\nsection, it shall be a defense that the defendant had no unpaid tax\nliability for any of the three consecutive taxable years.\n * (c) As used in this section, the terms "return" and "report" shall\nmean a return or report required under section one hundred ninety-two,\ntwo hundred eleven, two hundred ninety-four, fourteen hundred sixty-two,\nfifteen hundred fifteen or fifteen hundred fifty-four of this chapter.\nIt shall not include any return or report referred to in section one\nhundred ninety-seven-a, two hundred thirteen-a, fourteen hundred sixty\nor fifteen hundred thirteen of this chapter.\n * NB Effective until January 1, 2015\n * (c) As used in this section, the terms "return" and "report" shall\nmean a return or report required under section one hundred ninety-two,\ntwo hundred eleven, two hundred ninety-four, fifteen hundred fifteen or\nfifteen hundred fifty-four of this chapter. It shall not include any\nreturn or report referred to in section one hundred ninety-seven-a, two\nhundred thirteen-a, or fifteen hundred thirteen of this chapter.\n * NB Effective January 1, 2015\n