NEW YORK?Dennis Kozlowski, the dealmaking titan who built Tyco International into a huge conglomerate, was charged Tuesday with illegally avoiding more than $1 million in sales taxes on paintings, including works by Renoir and Monet.

Kozlowski, who resigned as chairman and chief executive Monday amid news of the investigation, pleaded innocent Tuesday and was released on $3 million bail. Neither Kozlowski nor his lawyer would comment outside court.

Kozlowski was charged with sales tax violations and falsifying business records on roughly $13 million in paintings.

Prosecutors said he and others agreed to create phony invoices and shipping documents to make it appear as if the artwork was to be shipped out of state and was therefore not covered by New York state sales tax.

Each of the 11 felony counts could result in four years in prison.