Criminal penalties

Any person who commits a tax fraud act as defined in Article 37 of the Tax Law would be committing a class A misdemeanor. If a person commits a tax fraud act with intent to defraud the state or political subdivision or to evade tax, the person is committing a class E, D, C or B felony.

For additional information, see TSB-M-09(12)I , Amendments That Encourage Compliance with the Tax Law and Enhance the Tax Department’s Enforcement Ability .

A person who willfully fails to pay over any withholding tax will also be prosecuted under the Penal Law, possibly for a felony.