(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.