(2) The officers charged with the custody of such reports and returns shall not be required to produce any of them or evidence of anything contained in them in any action or proceeding in any court, except on behalf of the tax commission in an action or proceeding under the provisions of [the tax law] this chapter or in any other action or proceeding involving the collection of a tax due under this chapter to which the state or the tax commission is a party or a claimant, or on behalf of any party to any action or proceeding under the provisions of this article when the reports, returns or facts shown thereby are directly involved in such action or proceeding, in any of which events the court may require the production of, and may admit in evidence, so much of said reports, returns or of the facts shown thereby, as are pertinent to the action or proceeding and no more. The tax commission may, nevertheless, publish a copy or a summary of any decision rendered after the hearing required under section six hundred eighty-nine of this [chapter] article. (3) Nothing herein shall be construed to prohibit the delivery by the tax commission to a commissioner of jurors, appointed pursuant to section five hundred four of the judiciary law, or, in counties within cities having a population of one million or more, to the county clerk of such county, of a mailing list of individuals to whom income tax forms are mailed by the tax commission for the sole purpose of compiling a list of prospective jurors as provided in article sixteen of such law. Provided, however, such delivery shall only be made pursuant to an order of the chief administrator of the courts, appointed pursuant to section two hundred ten of such law. No such order may be issued unless such chief administrator is satisfied that such mailing list is needed to compile a proper list of prospective jurors for the county for which such order is sought and that, in view of the responsibilities imposed by the various laws of the state on the department of taxation and finance, it is reasonable to require the tax commission to furnish such list. Such order shall provide that such list shall be used for the sole purpose of compiling a list of prospective jurors and that such commissioner of jurors, or such county clerk, shall take all necessary steps to insure that the list is kept confidential and that there is no unauthorized use or disclosure of such list. Furthermore, nothing herein shall be construed to prohibit the delivery to a taxpayer or his duly authorized representative of a certified copy of any return or report filed in connection with his tax or to prohibit the publication of statistics so classified as to prevent the identification of particular reports or returns and the items thereof, or the inspection by the attorney general or other legal representatives of the state of the report or return of any taxpayer who shall bring action to set aside or review the tax based thereon, or against whom an action or proceeding under this chapter has been recommended by the commissioner of taxation and finance or the attorney general or has been instituted, or the inspection of the reports or returns required under this article by the comptroller or duly designated officer or employee of the state department of audit and control, for purposes of the audit of a refund of any tax paid by a taxpayer under this article, or the furnishing to the state department of social services of the amount of an overpayment of income tax and interest thereon certified to the comptroller to be credited against past-due support pursuant to section one hundred seventyone-c of this chapter and of the name and social security number of the taxpayer who made such overpayment or the furnishing to the New York state higher education services corporation of the amount of an overpayment of income tax and interest thereon certified to the comptroller to be credited against the amount of a default in repayment of a guaranteed student loan pursuant to section one hundred seventy-one-d of this chapter and of the name and social security number of the taxpayer who made such overpayment, or the furnishing to state university of New York or the attorney generál on its behalf of the amount of an overpayment of income tax and interest thereon certified to the comptroller to be credited against the amount of a default in repayment of a state university loan pursuant to section one hundred seventy-one-e of this chapter and of the name and social security number of the taxpayer who made such overpayment, or the furnishing of employee and employer information obtained through the wage reporting system, pursuant to section one hundred seventy-one-a of this chapter, to the state department of social services for the purpose of verifying eligibility for and entitlement to amounts of benefits under the social services law, locating absent parents and, in appropriate cases, establishing support obligations pur suant to the social services law and the family court act, and to the state department of labor for the purpose of identifying fraud and abuse within the unemployment benefits system. Provided, however, that with respect to employee information the department of social services shall only be furnished with the names, social security account numbers and gross wages of those employees who are applicants for or recipients of benefits under the social services law or absent parents and, only if, the department of social services certifies to the commissioner of taxation and finance that such persons are such applicants, recipients or absent parents. Provided, further, that with respect to employee information, the department of labor shall only be furnished with the names and social security numbers of those employees who are applicants for or recipients of benefits under the unemployment benefits system and are so certified to the commissioner of taxation and finance by the department of labor. Reports and returns shall be preserved for three years and thereafter until the tax commission orders them to be destroyed. (4)(A) Any [violation of the provisions of this subsection shall be punished by a fine not exceeding one thousand dollars or by imprisonment not exceeding one year, or both, at the discretion of the court, and if the offender be an] officer or employee of the state[, he] who willfully violates the provisions of this subsection shall be dismissed from office and be incapable of holding any public office in this state for a period of five years thereafter. (B) Cross-reference: For criminal penalties, see article thirty-seven of this chapter. § 26. Paragraph four of subsection (h) of section nine hundred sixtytwo of such law, as added by chapter six hundred five of the laws of nineteen hundred seventy-eight, is amended to read as follows: (4)(A) Any [violation of the provisions of this subsection shall be punished by a fine not exceeding one thousand dollars or by imprisonment not exceeding one year, or both, at the discretion of the court, and if the offender be an] officer or employee of the state[, he] who willfully violates the provisions of this subsection shall be dismissed from office and be incapable of holding any public office in this state for period of five years thereafter. a (B) Cross-reference: For criminal penalties, see article thirty-seven of this chapter. § 27. The section heading of section one thousand ninety-one of such law, as added by chapter one hundred eighty-eight of the laws of nineteen hundred sixty-four, is amended to read as follows: Mailing rules; holidays; miscellaneous. § 28. Section one thousand ninety-one of such law is amended by adding two new subsections (d) and (e) to read as follows: (d) Certificate; unfiled return.-For purposes of this chapter, the certificate of the tax commission to the effect that a tax has not been paid, that a return or declaration of estimated tax has not been filed, or that information has not been supplied, as required by or under the provisions of this article or of article nine, nine-a, nine-b or nine-c of this chapter, shall be prima facie evidence that such tax has not been paid, that such return or declaration has not been filed, or that such information has not been supplied. (e) Attorney general; jurisdiction.-The attorney general shall have concurrent jurisdiction with any district attorney in the prosecution of any offenses arising under article thirty-seven of this chapter with respect to the taxes to which this article applies. § 29. Section one thousand ninety-five of such law is repealed and a new section one thousand ninety-five is added to read as follows: § 1095. Criminal penalties; cross-reference.-For criminal penalties, see article thirty-seven of this chapter. § 30. The opening paragraph of subdivision (b) of section ten hundred ninety-six of such law is designated paragraph one and a new paragraph two is added to read as follows: (2) The tax commission may take any action under paragraph one of this subdivision to inquire into the commission of an offense connected wich the administration or enforcement of this article or article nine, nine-a, thirteen, thirteen-a, thirty-two, or thirty-three of this chap ter, provided, however, that notwithstanding the provisions of section one hundred seventy-four of this chapter no such action shall be taken EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law after a referral by the department or the tax commission to the attorney general, a district attorney or any other prosecutorial agency is effect. in § 31. Subdivision (c) of section eleven hundred forty-three of such law is repealed. § 32. Subdivision (d) of section eleven hundred forty-three of such law is relettered subdivision (c). § 33. Subdivisions (b) and (d) of section eleven hundred forty-five of such law are repealed and a new subdivision (b) is added to read as follows: (b) Cross-reference: For criminal penalties, see article thirty-seven of this chapter. § 34. Subdivision (f) of section eleven hundred forty-six of such law, as added by chapter ninety-three of the laws of nineteen hundred sixtyfive, is amended to read as follows: (f) (1) Any [violation of the provisions of subdivision (a) of this section shall be punishable by a fine not exceeding one thousand dollars, or by imprisonment not exceeding one year, or both, in the discretion of the court, and if the offender be an] officer or employee of the state [he] who willfully violates the provisions of subdivision (a) of this section shall be dismissed from office and be incapable of holding any public office for a period of five years thereafter. (2) Cross-reference: For criminal penalties, see article thirty-seven of this chapter. § 35. Section fourteen hundred eight of such law, as amended by chapter six hundred eight of the laws of nineteen hundred sixty-nine, is amended to read as follows: $ 1408. [Penalties] Liability of recording officer; penalties. [Any person who wilfully fails to pay the tax imposed by this article and any person who wilfully violates any provision of this article, or any reasonable rule or regulation adopted pursuant to this article by the tax commission, or who wilfully attempts in any manner to evade or defeat the tax imposed by this article or the payment thereof, shall be guilty of a misdemeanor and upon conviction thereof shall be fined not more than five thousand dollars or imprisoned for not more than one year, or both.] (a) A recording officer shall not be liable under this section for any inaccuracy in the amount of tax he shall collect under this article so long as he shall compute and collect such tax on the amount of consideration or the value of the interest conveyed as such amounts are provided to him by the person paying the tax. (b) Cross-reference: For criminal penalties, see article thirty-seven of this chapter. § 36. Paragraph (e) of subdivision five of section fourteen hundred forty-eight of such law, as added by chapter fifteen of the laws of nineteen hundred eighty-three, is amended to read as follows: (e) (1) Any [violation of the provisions of this subdivision shall be punished by a fine not exceeding one thousand dollars or by imprisonment not exceeding one year, or both, at the discretion of the court, and if the offender be an] officer or employee of the state[, he] who willfully violates the provisions of this subdivision shall be dismissed from office and be incapable of holding any public office in this state for period of five years thereafter. a (2) Cross-reference: For criminal penalties, see article thirty-seven of this chapter. § 37. Subdivision (b) of section fourteen hundred sixty-seven of such law, as added by chapter one hundred sixty-seven of the laws of nineteen hundred seventy-two, is amended to read as follows: (b) (1) Any [offense against subsection (a) of this section shall be punished by a fine not exceeding one thousand dollars or by imprisonment not exceeding one year, or both, at the discretion of the court, and if the offender be an] officer or employee of the state [he] who willfully violates the provisions of subsection (a) of this section shall be dismissed from office and be incapable of holding any public office in this state for a period of five years thereafter. (2) Cross-reference: For criminal penalties, see article thirty-seven of this chapter. $38. Subdivision (b) of section fifteen hundred eighteen of such law, as added by chapter six hundred forty-nine of the laws of nineteen hundred seventy-four, is amended to read as follows: (b) Any [offense against subdivision (a) of this section shall be punished by a fine not exceeding one thousand dollars or by imprisonment not exceeding one year, or both, at the discretion of the court, and if the offender be an] officer or employee of the state [he] who willfully violates the provisions of subdivision (a) of this section shall be dismissed from office and be incapable of holding any public office in this state for a period of five years thereafter. § 39. Such law is amended by adding a new article thirty-seven to read as follows: Section 1801. Failure to file a return or report; supply information; or supplying false information. 1802. Repeated failure to file; personal income and earnings taxes. 1803. Repeated failure to file; corporate taxes. 1804. False returns; personal income and earnings taxes. 1805. False returns or reports; corporate taxes. 1806. Withholding; personal income and earnings taxes. 1807. Aiding or assisting in the giving of fraudulent returns, reports, statements or other documents; personal income and earnings taxes. 1808. Aiding or assisting in the giving of fraudulent returns, reports, statements or other documents; corporate taxes. 1809. Failure to obey subpoenas. 1810. Failure to pay tax. Section 1811. Estate and transfer taxes. 1812. Motor fuel taxes. 1813. Alcoholic beverage tax. 1814. Cigarette tax . 1815. Highway use tax. 1817. Sales and compensating use taxes. 1818. Real estate transfer tax. 1819. Tax on gains from real property transfers. PART IV - MISCELLANEOUS CRIMES Section 1825. Violation of secrecy provisions of the tax law. 1826. Use of tax or other notices to distribute advertising and propaganda material. 1827. Comptroller or the commissioner of taxation and finance not to be interested in tax sale. Section 1846. Seizure and forfeiture of cigarettes. 1847. Seizure and forfeiture of vehicles or other means of transportation used to transport or for deposit or concealment of cigarettes. EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law § 1800. Definitions.-(a) As used in this article, the term "person" shall include, but shall not be limited to, an individual, corporation (including a dissolved corporation), partnership, association, trust or estate. (b) As used in this article, the term "person" shall also include an officer, employee or agent of a corporation; a member, employee or agent of a partnership or association; an employee or agent of an individual proprietorship; an employee or agent of an estate or trust; or a fiduciary. and (c) As used in this article, the term "felony" and the term "misdemeanor" shall have the same meaning as they have in the penal law, the disposition of such offenses and the sentences imposed therefor shall be as provided in such law except; (1) notwithstanding the provisions of paragraph a of subdivision one of section 80.00 and paragraph (a) of subdivision one of section 80.10 of the penal law relating to the fine for a felony, the court may impose a fine not to exceed fifty thousand dollars, except that in the case of a corporation the fine not exceed two hundred fifty thousand dollars and (2) notwithstanding the provisions of subdivision one of section 80.05 and paragraph (b) of subdivision one of section 80.10 of the penal law relating to the fine for a class A misdemeanor, the court may impose a fine not to exceed ten thousand dollars, except that in the case of a corporation the fine may not exceed twenty thousand dollars. may (d) As used in this article, the term "related statute" means any tax imposed by any law, ordinance or resolution enacted pursuant to the authority of this chapter or article two-E of the general city law, while such article two-E shall remain in full force and effect, and administered by the tax commission. (e) As used in this article, the term "related income or earnings tax statute" means any law, ordinance or resolution imposed pursuant to the authority of article thirty, thirty-a or thirty-b of this chapter or article two-E of the general city law, while such article two-E shall remain in full force and effect. PART II INCOME, EARNINGS AND CORPORATE TAXES Section 1801. Failure to file a return or report; supply information; or supplying false information. 1802. Repeated failures to file; personal income and earnings taxes. 1803. Repeated failure to file; corporate taxes. 1804. False returns; personal income and earnings taxes. 1805. False returns or reports; corporate taxes. 1806. Withholding; personal income and earnings taxes. 1807. Aiding or assisting in the giving of fraudulent returns, reports, statements or other documents; personal income and earnings taxes. 1808. Aiding or assisting in the giving of fraudulent returns, reports, statements or other documents; corporate taxes. 1809. Failure to obey subpoenas. 1810. Failure to pay tax. § 1801. Failure to file a return or report; supply information; or supplying false information. (a) Any person who, with intent to evade any tax imposed under article twenty-two of this chapter or any related income or earnings tax statute, or any requirement thereof or any lawful requirement of the tax commission thereunder, shall fail to make, render, sign, certify or file any return, or to supply any information within the time required by or under the provisions of such article or any such statute, or who, with like intent, shall supply any false or fraudulent information, shall be guilty of a misdemeanor. (b) Any person who, with intent to evade any tax imposed under article nine, nine-a, thirteen, thirteen-a, thirty-two or thirty-three of this chapter or any requirement thereof or any lawful requirement of the tax commission thereunder, shall fail to make, render, sign, certify or file any return or report, or to supply any information within the time required by or under the provisions of such articles, or who, with like |