New York Consolidated Laws, Tax Law - TAX § 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 state and/or a political subdivision of the state (whether by means of underpayment or receipt of refund or both), in a period of not more than one year in excess of three thousand dollars less than the tax liability that is due. Criminal tax fraud in the fourth degree is a class E felony.