New York Cigarette and Tobacco Tax Crimes

Tax crimes, are one of many White Collar Crimes prosecuted by law enforcement. New York State Tax Law 1814 is the main statute describing cigarette crimes, each subsection has its own definitions. The criminal defense lawyers at Heiferman & Associates, have defended numerous individuals charged with tax and cigarette offenses in both state and federal courts.  New York State Tax Law Section 1814 focuses on “unstamped cigarette” offenses. These offenses range from misdemeanors to felonies. Convictions for these offenses can lead to significant jail time, probation, fines and/or restitution. The relevant New York Cigarette Statutes include:

NYS Tax Law 1814(a): If you attempt to evade a tax on ten thousand cigarettes or more, twenty-two thousand cigars or more, or four hundred pounds of tobacco or more. A class “E” felony, a conviction is punishable by up to one and a third to four years in prison.

NYS Tax Law 1814(b): Willfully possess or transport unstamped or unlawfully marked packages of cigarettes is a class “A” misdemeanor with a potential sentence of 364 days in jail. A second conviction raises the penalty and offense to a class “E” felony with the prospect of as much as four years in prison.

NYS Tax Law 1814(c)(1): Without a proper license, willfully possess or transport at least ten thousand unstamped or illegally stamped packages or willfully sell or offer to sell the same, you are guilty of a class “E” felony. A conviction is punishable by up to four years in custody.

NYS Tax Law 1814(c)(2): If the amount is at least thirty thousand cigarettes or you willfully sell or offer to sell the contraband, you are guilty of a class “D” felony. A conviction for violating this code carries a maximum of two and one third to seven years in prison.

NYS Tax Law 1814(g): If you create or make a fake seal, or even alter a legitimate one, or if you cause or a bogus stamp to be made, you are guilty of this offense. It is also illegal if you knowingly and willfully possessed cigarettes in packages bearing a fraudulent mark. It is also illegal to knowingly and willfully possess a device that creates fraudulent stamps. Each of these offenses exposes you to up to four years incarceration as a class “E” felony.

Call the New York Cigarette Tax Crime Lawyers and Former Prosecutor at 718.888.9545 or contact us online today. Our experienced tax attorneys have helped numerous clients avoid jail and prison, as well as probation. Our criminal defense attorneys are here to help you.