N.Y. TAX Law § 1808

§ 1808. Personal income and earnings taxes; repeated failure to file.\n(a) Any person who, with intent to evade payment of any tax imposed\nunder article twenty-two of this chapter or any related income or\nearnings tax statute, fails to file a return for three consecutive\ntaxable years shall be guilty of a class E felony, provided that such\nperson had an unpaid tax liability with respect to each of the three\nconsecutive taxable years.\n (b) In any prosecution for a violation of subdivision (a) of this\nsection, it shall be a defense that the defendant had no unpaid tax\nliability for any of the three consecutive taxable years.\n (c) As used in this subdivision, the term "return" shall mean a return\nrequired under section six hundred fifty-one of this chapter, section\n11-1751 of the administrative code of the city of New York or section\n92-85 or 92-105 of the codes and ordinances of the city of Yonkers. It\nshall not include any information return referred to in subsection (i)\nof section six hundred fifty-one of this chapter, or subdivision (i) of\nsection 11-1751 of such code, or subdivision (g) of section 92-105 of\nsuch codes and ordinances, or section six hundred fifty-eight of this\nchapter or section 11-1758 of such code or section 92-111 of such codes\nand ordinances, or any employer's return required by section six hundred\nseventy-four of this chapter or section 11-1774 of such code.\n