N.J. Admin. Code § 18:23-9.2
Current through Register Vol. 56, No. 21, November 4, 2024
Any person who fails to file any report under the Act, or files or causes to be filed with the Director any false or fraudulent report or statement, or aids or abets another in filing with the Director any false or fraudulent report or statement, with the intent to defraud the State or evade the payment of any tax, fee, penalty or interest, or any part thereof, which is due under the Act, is guilty of a misdemeanor and, upon conviction, is subject to a fine, not to exceed $ 1,000 or imprisonment, not to exceed three years, or both, at the discretion of the court.
N.J. Admin. Code § 18:23-9.2