§ 1808. Personal income and earnings taxes; repeated failure to file.
(a) Any person who, with intent to evade payment of any tax imposed
under article twenty-two of this chapter or any related income or
earnings tax statute, fails to file a return for three consecutive
taxable years shall be guilty of a class E felony, provided that such
person had an unpaid tax liability with respect to each of the three
consecutive taxable years.

(b) In any prosecution for a violation of subdivision (a) of this
section, it shall be a defense that the defendant had no unpaid tax
liability for any of the three consecutive taxable years.

(c) As used in this subdivision, the term "return" shall mean a return
required under section six hundred fifty-one of this chapter, section
11-1751 of the administrative code of the city of New York or section
92-85 or 92-105 of the codes and ordinances of the city of Yonkers. It
shall not include any information return referred to in subsection (i)
of section six hundred fifty-one of this chapter, or subdivision (i) of
section 11-1751 of such code, or subdivision (g) of section 92-105 of
such codes and ordinances, or section six hundred fifty-eight of this
chapter or section 11-1758 of such code or section 92-111 of such codes
and ordinances, or any employer's return required by section six hundred
seventy-four of this chapter or section 11-1774 of such code.