The list of offenses that have never been used for impeachment goes on and on. Some, if not all, could well apply to tRump.
New York:
§ 1806. Criminal tax fraud in the first degree. A person commits
criminal tax fraud in the first degree when he or she commits a tax
fraud act or acts and, with the intent to evade any tax due under this
chapter, or to defraud the state or any subdivision of the state, the
person pays the state and/or a political subdivision of the state
(whether by means of underpayment or receipt of refund or both), in a
period of not more than one year in excess of one million dollars less
than the tax liability that is due. Criminal tax fraud in the first
degree is a class B felony.
§ 255.17 Adultery.
A person is guilty of adultery when he engages in sexual intercourse
with another person at a time when he has a living spouse, or the other
person has a living spouse.
Adultery is a class B misdemeanor.
Federal:
18 USC §1865 & 36 CFR §7.96(b)(3) make it a federal crime to harass a golfer in any national park in Washington, DC.
18 U.S.C. §1657 makes it a federal crime to consult with a known pirate.
40 U.S.C. §8103(b)(4) makes it a federal crime to injure a government-owned lamp. (tRump is known for his Oval Office temper tantrums.)