Failure To Pay Cigarette Tax in New York County
AC § 11-.40 · Misdemeanor · 31 cases · 2024–2025
In New York County, 77.4% of 31 Failure To Pay Cigarette Tax (AC 11-.40) cases were dismissed and 22.6% resulted in conviction, based on 2024–2025 OCA arraignment data. The median fine for conviction is $50.
Data sourced from the NYS Office of Court Administration (OCA) STAT Act. Covers arraignments in 2024–2025. Last updated: March 2026
31
Total Cases
77.4%
Dismissal Rate
22.6%
Conviction Rate
—
DAT Rate
27
Median Age
Fines & Surcharges
$50
Median Fine
$25–$100
Fine Range
7
Cases With Fines
Sentencing Breakdown
| Sentence | Count | Percentage |
|---|---|---|
| Fine | 7 | 100.0% |
Dismissal Reasons
| Reason | Count |
|---|---|
| Dism - Legally Insufficient | 11 |
| Acd Cpl 170.55 | 7 |
| Dismissed | 3 |
| Dism-Interest Justic Cpl170.40 | 2 |
| Dismiss/Lack Of Jurisdiction | 1 |
Age Distribution
| Age Group | Cases |
|---|---|
| 25-34 | 14 |
| 18-24 | 8 |
| 45-54 | 3 |
| 65+ | 3 |
| 35-44 | 2 |
AC 11-.40 in Other Counties
Common Questions
Statistics from public court records for informational purposes only. Not legal advice.
Based on 31 cases arraigned in 2024–2025, 77.4% of Failure To Pay Cigarette Tax cases in New York County are dismissed and 22.6% result in conviction. The median fine for conviction is $50. For guidance on your case, consult a licensed New York attorney.
Based on 7 convicted cases with reported fines, the median fine for Failure To Pay Cigarette Tax in New York County is $50.
Data source: NYS OCA-STAT Act (2024–2025). 31 cases analyzed. Last updated March 2026. — NewYorkCourtFile.com
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