1832 – Non-Preemption; Penal Law Anticipatory Offenses and Accessorial Liability Apply.
§ 1832. Non-preemption; penal law anticipatory offenses and accessorial liability apply. (a) Unless expressly stated otherwise, the penalties provided in this chapter shall not preclude prosecution for any offense under the penal law or any other criminal statute. (b) The offenses specified in title G of the penal law and the provisions of article twenty […]
1833 – Tax Preparer Registration.
§ 1833. Tax preparer registration. A commercial tax return preparer, as defined by paragraph three of subdivision (a) of section thirty-two of this chapter, who willfully and with the intent to evade the requirements of section thirty-two of this chapter, fails to sign his or her name to any tax return that requires a signature […]
1838 – Filing of Documents.
§ 1838. Filing of documents.–For purposes of the prosecution of offenses under the provisions of this chapter, reports, returns, statements, lists, accounts, other documents or other information required to be filed with or delivered to the tax commission shall include such items which under the provisions of this chapter or any related statute are required […]
1839 – Disposition of Fines.
§ 1839. Disposition of fines.–All fines levied under this article shall be paid into the state treasury to the credit of the general fund.
1845 – Forfeiture Action With Respect to Alcoholic Beverages and Vehicles Carrying Such Beverages.
§ 1845. Forfeiture action with respect to alcoholic beverages and vehicles carrying such beverages. (a) Temporary seizure. Whenever a police officer designated in section 1.20 of the criminal procedure law or a peace officer designated in subdivision four of section 2.10 of such law, acting pursuant to his special duties, shall discover more than ninety […]
1846 – Seizure and Forfeiture of Cigarettes.
§ 1846. Seizure and forfeiture of cigarettes.–(a) Whenever a police officer designated in section 1.20 of the criminal procedure law or a peace officer designated in subdivision four of section 2.10 of such law, acting pursuant to his or her special duties, shall discover any cigarettes subject to tax provided by article twenty of this […]
1820 – Authorized Combative Sports Tax.
§ 1820. Authorized combative sports tax. Any willful act or omission by any person which constitutes a violation of any provision of article nineteen of this chapter shall constitute a misdemeanor.
1821 – Medallion Taxicab Owners Tax in the Metropolitan Commuter Transportation District.
§ 1821. Medallion taxicab owners tax in the metropolitan commuter transportation district. Any willful act or omission by any person which constitutes a violation of any provision of article twenty-nine-A of this chapter shall constitute a misdemeanor.
1822 – Violation of the State Assessment Fee on Transportation Network Company Prearranged Trips.
§ 1822. Violation of the state assessment fee on transportation network company prearranged trips. Any willful act or omission by any person that constitutes a violation of any provision of article twenty-nine-B of this chapter shall constitute a misdemeanor.
1825 – Violation of Secrecy Provisions of the Tax Law.
§ 1825. Violation of secrecy provisions of the tax law.–Any person who violates the secrecy provisions of this chapter or subdivision (e) of section 11-1797 of the administrative code of the city of New York shall be guilty of a misdemeanor.