N.J. Admin. Code § 18:23-11.7

Current through Register Vol. 56, No. 21, November 4, 2024

Section 18:23-11.7 - Effect of false swearing

Any person who swears to, affirms, or verifies any false or fraudulent statement with the intent to evade the payment of any tax or who being under oath, testifies falsely at any hearing held pursuant to the Act, is guilty of perjury.