Section 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.