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New Jersey Statutes, Title: 54, TAXATION
Chapter 52: Charges under other Titles
Section: 54:52-11: Assisting in preparation of fraudulent return
A person is guilty of a crime of the third degree if he maintains, prepares or assists in the preparation of false or fraudulent books or records, or presents false or fraudulent books or records to the director for inspection or examination with 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. 21.
This section added to the Rutgers Database: 2012-09-26 13:37:57.
Older versions of 54:52-11 (if available):
Court decisions that cite this statute:
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