62 chapters · 2,087 sections in this title.
N.J.S.A. 54:47-3 Failure to file report; filing of false or fraudulent report
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54:47-3. Failure to file report; filing of false or fraudulent report Any person who shall fail to file any report required to be filed pursuant to the provisions of this subtitle, or shall file or cause to be filed, with the commissioner, any false or fraudulent report or statem…
N.J.S.A. 54:47-4 False swearing; false testimony; misdemeanor
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54:47-4. False swearing; false testimony; misdemeanor Any person who shall knowingly swear to, affirm, or verify any false or fraudulent statement, or who, being under oath, shall testify falsely at any hearing held pursuant to the provisions of this subtitle, with intent to evad…
N.J.S.A. 54:47-5 Sales and deliveries prohibited unless tax paid or secured; misdemeanor
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54:47-5. Sales and deliveries prohibited unless tax paid or secured; misdemeanor Any person who shall sell or cause to be sold any alcoholic beverages in this state or who shall deliver or cause to be delivered any alcoholic beverages in this state when the tax upon the sale or d…
N.J.S.A. 54:47-6 Punishment for violation
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54:47-6. Punishment for violation Any person who shall violate any of the provisions of this subtitle, by any act or omission not heretofore mentioned in this chapter, shall be punished in accordance with the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq. Amended by L. 198…