N.Y. Tax Law § 1832 – Non-preemption; penal law anticipatory offenses and accessorial liability apply

(a) Unless expressly stated otherwise, the penalties provided in this chapter shall not preclude prosecution for any offense under the penal law or any other criminal statute.
(b) The offenses specified in title G of the penal law and the provisions of article twenty of the penal law are applicable to all offenses defined in this chapter.