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New Jersey Statutes, Title: 54, TAXATION
Chapter 47: Failure to file report; filing of false or fraudulent report
Section: 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 delivery of such beverages as herein imposed shall not have first been paid or the payment thereof secured to the satisfaction of the commissioner shall be guilty of a misdemeanor and punished accordingly.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:47-5 (if available):
Court decisions that cite this statute:
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