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§ 11-4003 — City criminal tax fraud in the fifth degree

New York City Administrative Code (current through L.L. 2026/147, enacted September 12, 2026, and amendments effective through October 10, 2026) · NYC Admin. Code § 11-4003

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§ 11-4003 City criminal tax fraud in the fifth degree.

A person commits city criminal tax fraud in the fifth degree when he or she commits a tax fraud act. City criminal tax fraud in the fifth degree is a class A misdemeanor.