N.Y. Tax Law § 1811

§ 1811. Estate, gift and transfer taxes. Wrongful entry into safe\ndeposit box.--Any person who enters a safe deposit box of a decedent, or\na box standing in the joint names of such a decedent and one or more\npersons, with knowledge of the death of the lessee of such box, which\nentry results in an evasion of the tax imposed by article twenty-six of\nthis chapter shall be guilty of a misdemeanor.\n