62 chapters · 2,087 sections in this title.
N.J.S.A. 54:52-10 Filing of fraudulent return
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54:52-10. Filing of fraudulent return A person is guilty of a crime of the third degree if he files, prepares, causes to be filed or assists in the preparation or filing of a false or fraudulent return, report, statement, or application required to be filed pursuant to the provis…
N.J.S.A. 54:52-11 Assisting in preparation of fraudulent return
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54:52-11. Assisting in preparation of fraudulent return A person is guilty of a crime of the third degree if he maintains, prepares or assists in the preparation of false or fraudulent books or records, or presents false or fraudulent books or records to the director for inspecti…
N.J.S.A. 54:52-12 Failure to maintain books, records
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54:52-12. Failure to maintain books, records A person is guilty of a crime of the third degree if he fails to maintain books or records as required by the provisions of any State tax law and the regulations issued thereunder with intent to evade, avoid or otherwise not make timel…
N.J.S.A. 54:52-13 Engaging in conduct requiring registration licensure without same
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54:52-13. Engaging in conduct requiring registration licensure without same A person is guilty of a crime of the fourth degree if he is not licensed or registered with the Division of Taxation, and engages in conduct which requires him to register with or obtain a license from th…