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, 55, was charged with sales tax violations, tampering with evidence 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 is punishable by up to four years in prison; Kozlowski also faces a misdemeanor conspiracy charge.

Dist. Atty. Robert Morgenthau said the investigation is ongoing and prosecutors are looking at dealers and collectors.

The paintings Kozlowski bought include “Fleurs et Fruits” by Pierre Auguste Renoir and “Pres Monte Carlo” by Claude Monet.

Tyco, based in Bermuda but run from Exeter, N.H., was already under fire for Enron-inspired questions about how it accounted for the huge number of acquisitions Kozlowski made in the 1990s as he turned Tyco into a 277,000-employee behemoth producing everything from undersea fiber-optic cable to coat hangers.

“The fear is some of Kozlowski’s behavior spilled over into his professional life,” said Rob Plaza, an analyst with Morningstar in Chicago.

Critics say Tyco used accounting tricks when it bought companies to make its profits appear to grow faster than they actually did.

Tyco stock rose 72 cents, or 4.5 percent, to close Tuesday on the New York Stock Exchange at $16.77. The stock plunged 27 percent the day before as the investigation was revealed and Kozlowski resigned. Tyco is off more than 70 percent from its 52-week high of $60.09 late last year.

From 1998 to 2001, Kozlowski made $292.9 million in salary, bonuses and stock proceeds, according to public filings and industry-tracker Thomson Financial.