§ 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 […]
§ 1812-a. Person not registered as distributor of Diesel motor fuel. (a) Any person who, while not registered as a distributor of Diesel motor fuel pursuant to the provisions of article twelve-A of this chapter, makes a sale or use within the state of Diesel motor fuel (other than a retail sale not in bulk […]
§ 1812-b. Person not registered as distributor. Any person who, while not registered as a distributor of motor fuel pursuant to the provisions of article twelve-A of this chapter, imports or causes to be imported any motor fuel into the state, for use, distribution, storage or sale within the state, except motor fuel delivered into […]
§ 1812-c. Person not licensed as terminal operator. Any person who, while not licensed as such pursuant to the provisions of article twelve-A of this chapter, operates as a terminal operator as defined in subdivision thirteen of section two hundred eighty-two of this chapter, except where all of the motor fuel or diesel motor fuel […]
§ 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. 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. (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. 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.–(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.–(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 […]
§ 1814-a. Person not appointed as a tobacco products distributor. (a) Any person who, while not appointed as a distributor of tobacco products pursuant to the provisions of article twenty of this chapter, imports or causes to be imported into the state more than fifty cigars or more than one pound of tobacco, for sale […]
§ 1815. Highway use and fuel use taxes. – (a) Violations. (1) It shall be unlawful for any person to: (A) (i) Use or cause or permit to be used, any public highway in this state for the operation of a motor vehicle subject to the provisions of article twenty-one of this chapter without first […]
§ 1817. Sales and compensating use taxes.– (a) Any person required to obtain a certificate of authority under section eleven hundred thirty-four of this chapter who, without possessing a valid certificate of authority, willfully (1) sells tangible personal property or services subject to tax, receives amusement charges or operates a hotel, (2) purchases or sells […]
§ 1818. Real estate transfer tax.–Any willful act or omission, by any person which constitutes a violation of any provision of article thirty-one of this chapter shall constitute a misdemeanor.
§ 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. 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. 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.
