§ 1800. Definitions.--(a) As used in this article, the term "person"
shall include, but shall not be limited to, an individual, corporation
(including a dissolved corporation), partnership, limited liability
company, association, trust or estate.

(b) As used in this article, the term "person" shall also include an
officer, employee or agent of a corporation; a member, manager, employee
or agent of a partnership, limited liability company or association; an
employee or agent of an individual proprietorship; an employee or agent
of an estate or trust; or a fiduciary.

(c) As used in this article, the term "felony" and the term
"misdemeanor" shall have the same meaning as they have in the penal law,
and the disposition of such offenses and the sentences imposed therefor
shall be as provided in such law except; (1) notwithstanding the
provisions of paragraph a of subdivision one of section 80.00 and
paragraph (a) of subdivision one of section 80.10 of the penal law
relating to the fine for a felony, the court may impose a fine not to
exceed the greater of double the amount of the underpaid tax liability
resulting from the commission of the crime or fifty thousand dollars,
or, in the case of a corporation the fine may not exceed the greater of
double the amount of the underpaid tax liability resulting from the
commission of the crime or two hundred fifty thousand dollars and (2)
notwithstanding the provisions of subdivision one of section 80.05 and
paragraph (b) of subdivision one of section 80.10 of the penal law
relating to the fine for a class A misdemeanor, the court may impose a
fine not to exceed ten thousand dollars, except that in the case of a
corporation the fine may not exceed twenty thousand dollars.

(d) As used in this article, the term "related statute" means any tax
imposed by any law, ordinance or resolution enacted pursuant to the
authority of this chapter or article two-E of the general city law,
while such article two-E shall remain in full force and effect, and
administered by the tax commission.

(e) As used in this article, the term "related income or earnings tax
statute" means any law, ordinance or resolution imposed pursuant to the
authority of article thirty, thirty-a or thirty-b of this chapter or
article two-E of the general city law, while such article two-E shall
remain in full force and effect.