N.Y. Tax Law Section 1802
Criminal tax fraud in the fifth degree

A person commits criminal tax fraud in the fifth degree when he or she commits a tax fraud act. Criminal tax fraud in the fifth degree is a class A misdemeanor.

Source: Section 1802 — Criminal tax fraud in the fifth degree, https://www.­nysenate.­gov/legislation/laws/TAX/1802 (updated Sep. 22, 2014; accessed Jan. 3, 2026).

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Jan. 3, 2026

Last modified:
Sep. 22, 2014

§ 1802. Crim. tax fraud in the fifth degree's source at nysenate​.gov

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