Section 11-4001. Definitions

(a)  As  used  in  this  chapter, the term
  "person" shall include, but shall not  be  limited  to,  an  individual,
  corporation    (including   a   dissolved   corporation),   partnership,
  association, trust or estate.
    (b) As used in this chapter, the term "person" shall also  include  an
  officer, employee or agent of a corporation; a member, employee or agent
  of  a  partnership or association; an employee or agent of an individual
  proprietorship; an employee or  agent  of  an  estate  or  trust;  or  a
  fiduciary.
    * NB Added Ch. 765/85 § 82, language juxtaposed per Ch. 907/85 § 14
    * NB Number supplied by the Legislative Bill Drafting Commission
    (c)  As  used  in  this  chapter,  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 chapter:
    (1) "city" shall mean the city of New York; and
    (2) "state" shall mean the state of New York.