In Queens County, 95.5% of 22 Failure To Pay Cigarette Tax (AC 11-.40) cases were dismissed and 4.5% 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

22
Total Cases
95.5%
Dismissal Rate
4.5%
Conviction Rate
DAT Rate
25
Median Age

Fines & Surcharges

$50
Median Fine
$50–$50
Fine Range
1
Cases With Fines

Sentencing Breakdown

Sentence Count Percentage
Fine 1 100.0%

Dismissal Reasons

Reason Count
Dism - Legally Insufficient 11
Acd Cpl 170.55 6
Dism & Sealed Cpl 160.50 3
Dism-Interest Justic Cpl170.40 1

Age Distribution

Age Group Cases
18-24 10
25-34 6
35-44 5
55-64 1

AC 11-.40 in Other Counties

County Cases Dismissal Rate Conviction Rate
Kings 70 61.4% 38.6%
New York 31 77.4% 22.6%

Statistics from public court records for informational purposes only. Not legal advice.

Based on 22 cases arraigned in 2024–2025, 95.5% of Failure To Pay Cigarette Tax cases in Queens County are dismissed and 4.5% result in conviction. The median fine for conviction is $50. For guidance on your case, consult a licensed New York attorney.
Based on 1 convicted cases with reported fines, the median fine for Failure To Pay Cigarette Tax in Queens County is $50.

Data source: NYS OCA-STAT Act (2024–2025). 22 cases analyzed. Last updated March 2026. — NewYorkCourtFile.com

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