N.Y. Tax Law Section 1185
Criminal penalties

The criminal penalties in sections eighteen hundred one through eighteen hundred seven and eighteen hundred seventeen of this chapter shall apply to this article with the same force and effect as if the language of those provisions had been set forth in full in this article except to the extent that any provision is either inconsistent with a provision of this article or is not relevant to the taxes imposed by this article.

Source: Section 1185 — Criminal penalties, https://www.­nysenate.­gov/legislation/laws/TAX/1185 (updated Dec. 6, 2019; accessed Feb. 28, 2026).

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Verified:
Feb. 28, 2026

Last modified:
Dec. 6, 2019

§ 1185. Crim. penalties's source at nysenate​.gov

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