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New Jersey Statutes, Title: 54, TAXATION

    Chapter 52: Charges under other Titles

      Section: 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 provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq., as amended and supplemented, or any State tax law, with the intent to evade, avoid or otherwise not make timely payment of any tax, fee, penalty or interest, or any part thereof.

L. 1987, c. 76, s. 20.



This section added to the Rutgers Database: 2012-09-26 13:37:57.






Older versions of 54:52-10 (if available):



Court decisions that cite this statute: CLICK HERE.


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