N.J. Admin. Code § 18:5-12.3

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:5-12.3 - Misdemeanors

(a) The following misdemeanors are subject to a penalty of not more than a $1,000 fine, or imprisonment of not more than one year, or both:

1. The failure to file a required report, or the filing of a fraudulent report, with the intent to evade payment of any tax; or

2. The false swearing with the intent to evade payment of any tax.

N.J. Admin. Code § 18:5-12.3

Amended by 49 N.J.R. 1912(b), effective 7/3/2017