1812-D – Person Not Licensed as Transporter.
§ 1812-d. Person not licensed as transporter. (a) Any person who, while not licensed as importing transporter pursuant to the provisions of article twelve-A of this chapter, transports motor fuel in the state which is being imported into the state for use, distribution, storage or sale in the state, shall be guilty of a misdemeanor. […]
1812-E – Person Not Registered as a Residual Petroleum Product Business.
§ 1812-e. Person not registered as a residual petroleum product business. Any person who, while not registered as a residual petroleum product business pursuant to the provisions of article thirteen-A of this chapter, imports or causes any residual petroleum product to be imported into the state, or produces, refines, manufactures or compounds residual petroleum product […]
1812-F – Article Thirteen-a Tax.
§ 1812-f. Article thirteen-A tax. (a) Any person who willfully accepts an exempt transaction certificate (or similar document which has been prescribed by the commissioner of taxation and finance) or interdistributor sale certificate with respect to claiming exemption from the taxes imposed with respect to diesel motor fuel or residual petroleum product by article thirteen-A […]
1812-G – Person Not Registered as a Wholesaler of Motor Fuel.
§ 1812-g. Person not registered as a wholesaler of motor fuel. Any person who, while not registered as a wholesaler of motor fuel pursuant to the provisions of article twelve-A of this chapter, makes a sale of motor fuel in this state other than a retail sale not in bulk, shall be guilty of a […]
1813 – Alcoholic Beverage Tax.
§ 1813. Alcoholic beverage tax.–(a) Unlawful use of stamps.–Any person who shall counterfeit stamps prescribed by section four hundred thirty-eight of this chapter or who shall willfully remove or alter or knowingly permit to be removed or altered, the cancellation or defacing marks required to be placed upon any stamp under provisions of article eighteen […]
1814 – Cigarette and Tobacco Products Tax.
§ 1814. Cigarette and tobacco products tax.–(a) Any person who willfully attempts in any manner to evade or defeat the taxes imposed by article twenty of this chapter or payment thereof on (i) ten thousand cigarettes or more (ii) twenty-two thousand cigars or more, or (iii) four hundred forty pounds of tobacco or more or […]
1802 – Criminal Tax Fraud in the Fifth Degree.
§ 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.
1803 – Criminal Tax Fraud in the Fourth Degree.
§ 1803. Criminal tax fraud in the fourth degree. A person commits criminal tax fraud in the fourth degree when he or she commits a tax fraud act or acts and, with the intent to evade any tax due under this chapter, or to defraud the state or any subdivision thereof, the person pays the […]
1804 – Criminal Tax Fraud in the Third Degree.
§ 1804. Criminal tax fraud in the third degree. A person commits criminal tax fraud in the third degree when he or she commits a tax fraud act or acts and, with the intent to evade any tax due under this chapter, or to defraud the state or any political subdivision of the state, the […]
1811 – Estate, Gift and Transfer Taxes.
§ 1811. Estate, gift and transfer taxes. Wrongful entry into safe deposit box.–Any person who enters a safe deposit box of a decedent, or a box standing in the joint names of such a decedent and one or more persons, with knowledge of the death of the lessee of such box, which entry results in […]