N.Y. TAX Law § 1809

§ 1809. Corporate taxes; repeated failure to file. (a) Any person\nwho, with intent to evade payment of any tax imposed under article nine,\nnine-A, thirteen, thirty-three or thirty-three-A of this chapter, fails\nto file a return or report for three consecutive taxable years shall be\nguilty of a class E felony, provided that such person had an unpaid tax\nliability, in excess of the threshold amount with respect to each of the\nthree consecutive taxable years. The threshold amount in the case of a\ntaxable year under article nine-A of this chapter ending after June\nthirtieth, nineteen hundred eighty-nine is the applicable fixed dollar\nminimum prescribed under paragraph (d) of subdivision one of section two\nhundred ten of this chapter. In the event such fixed dollar minimum is\nless than two hundred fifty dollars, the threshold amount in the case of\nsuch taxable year is two hundred fifty dollars. In all other cases the\nthreshold amount is two hundred fifty dollars.\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 section, the terms "return" and "report" shall\nmean a return or report required under section one hundred ninety-two,\ntwo hundred eleven, two hundred ninety-four, fifteen hundred fifteen or\nfifteen hundred fifty-four of this chapter. It shall not include any\nreturn or report referred to in section one hundred ninety-seven-a, two\nhundred thirteen-a, or fifteen hundred thirteen of this chapter.\n