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§ 11-4012.1 — Tobacco products tax

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 § 11-4012.1

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§ 11-4012.1 Tobacco products tax

(a) Attempt to evade or defeat tax. Any person who willfully attempts in any manner to evade or defeat any tax imposed by section 11-1302.1 or the payment thereof shall, in addition to any other penalties provided by law, be guilty of a misdemeanor. (b) Any willful act or omission with respect to the tax imposed by section 11-1302.1, with the exception of those described in subdivision (a) of this section, by any person which constitutes a violation of any provision of chapter thirteen of this title or chapter two of title twenty of the code shall constitute a misdemeanor. (L.L. 2017/145, 8/28/2017, eff. 6/1/2018) Editor's note: For related unconsolidated provisions, see Appendix A at L.L. 2017/145.