§ 1832. Non-preemption; penal law anticipatory offenses and accessorial liability apply. (a) Unless expressly stated otherwise, the penalties provided in this chapter shall not preclude prosecution for any offense under the penal law or any other criminal statute.

Terms Used In N.Y. Tax Law 1832

  • Statute: A law passed by a legislature.
  • this chapter: includes any "related statute" or any "related income or earnings tax statute" as defined in section eighteen hundred of this article. See N.Y. Tax Law 1801

(b) The offenses specified in title G of the penal law and the provisions of Article twenty of the penal law are applicable to all offenses defined in this chapter.